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Distributional Effects of Taxing Financial Transactions and the Low Interest Rate Environment
Jönköping University, Jönköping International Business School, JIBS, Economics. DIW Berlin, Germany and CERBE, Italy.ORCID iD: 0000-0003-3879-7361
2016 (English)Report (Other academic)
Abstract [en]

The study aims to assess the distributional effects of taxing financial transactions including a focus on gender. It specifically investigates the impact of the low interest rate environment on tax revenues and distribution. The first part of the study is explorative, aiming to develop a concept for the assessment. This is because the role of low or even negative interest rates is not yet specifically considered in the context of FTT. In the second part, the challenge is to find appropriate data for European countries in order to assess distributional effects. The study also highlights the existing data gaps that prevent a long-term evaluation of FTT with regard to tax revenues, impact, and distributional consequences.

Place, publisher, year, edition, pages
Berlin: DIW Berlin , 2016. , 29 p.
Discussion Papers of DIW Berlin, ISSN 1433-0210 ; 1609
Keyword [en]
European Union, financial transactions, tax burden, social sustainability
National Category
URN: urn:nbn:se:hj:diva-34114OAI: diva2:1050627
Available from: 2016-11-29 Created: 2016-11-29 Last updated: 2016-11-29Bibliographically approved

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Schäfer, Dorothea
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