Special taxes in banking

• Autorzy: Piotr Masiukiewicz , Paweł Dec
• Języki publikacji: EN

Abstrakty

EN

This article applies to the proposed introduction of a special bank tax, which is currently under discussion in both Europe and the USA. The paper observes the possible models of such a bank tax. It describes several types of bank tax, which has already been introduced in some countries; discusses whether this is actually an anti-crisis instrument, and characterized the key works that take place over such a tax in the European Union. (original abstract)

Słowa kluczowe

EN

Financial crisis; Banks; Assets; Taxes; Bank tax

PL

Kryzys finansowy; Banki; Aktywa; Podatki; Podatek bankowy

• Czasopismo: Perspectives of Innovations, Economics and Business
• Rocznik: 2012
• Tom: 11
• Numer: nr 2
• Strony: 61--68

Twórcy

autor

Piotr Masiukiewicz

• Warsaw School of Economics, Poland

autor

Paweł Dec

• Warsaw School of Economics, Poland

Bibliografia

• Dec, P., Masiukiewicz, P., 2011. "Banking tax in European Union," Annals of "Dunarea de Jos" University of Galati, Fascicle I. Economics and Applied Informatics, No.2, pp.91-96
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• European Commission, 2011b. COUNCIL DIRECTIVE on a common system of financial transaction tax and amending Directive 2008/7/EC
• European Parliament, 2011. Semeta: financial transaction tax for more revenue and changed trading practices, www.europarl.europa.eu, 6 October 2011
• European Union, 2010/2012. "Polluter pays principle for banks," http://ec.europa.eu/news/ economy/100526_en.htm, Retrieved on June 22, 2012
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• KPMG, 2011. Proposed bank levies-comparison of certain jurisdictions, KPMG, November, pp.2-6 
• Ministry of Finance, 2012. Projekt ustawy o zmianie ustawy o Bankowym Funduszu Gwarancyjnym i innych ustaw, March 6
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• Palley, T., 2003. "The economic case for the Tobin tax,"In: Weaver, J., Dodd, R., amd Baker, J. (Eds.), Debating Tobin tax: New rules for Global Finance, Washington D.C. New Rules for Global Finance Coalition,  pp.5-27
• Tobin, J., 1978. "A proposal for international monetary reform," Eastern Economic Journal, Vol.4, No.3-4, pp.153-59