The Rates and Revenue of Bank Transaction Taxes
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper provides cross-country empirical evidence on the productivity of bank transaction taxes (BTTs). Our data set comprises six Latin American countries that have levied BTTs since the late 1980s: Argentina, Brazil, Colombia, Ecuador, Peru and Venezuela. We find that, for a given tax rate, revenue declines over time. Therefore, in order to...
