Good taxes / Alex C. Michalos

Public ISBD Titre : Good taxes : the case for taxing foreign currency exchange and other financial transactions Type de document : texte imprimé Auteurs : Alex C. Michalos, Auteur Editeur : Dundurn Press Année de publication : 1997 Collection : Science for peace Importance : 87 p Langues : Anglais (eng) Catégories : Fiscalité Tags : Fiscalité  Taxe Tobin Index. décimale : 02.04 Fiscalité Résumé : This book is called Good Taxes because the author Alex C. Michalos strongly believes that financial taxes in general and the Tobin tax in particular are good taxes. By this he means: they generate enough revenue to pay for public goods including the social safety net; they are levied in proportion to ability to pay; and they are administratively manageable and cost effective. The author claims to construct a reasonable sort of benefit-cost analysis of financial transaction taxes, but his analysis is literary not quantitative. The meat of this book is contained in two chapters: the first presents 19 arguments in favour of financial transactions taxes made by proponents; and the second offers rebuttals for 20 arguments against financial transactions taxes by opponents. While the underlying literature review is thorough, the point of view is not surprisingly relatively one-sided. The book does, however, present a handy survey of the estimates of the amount of revenue that might be raised by a Tobin tax. Good taxes : the case for taxing foreign currency exchange and other financial transactions [texte imprimé] / Alex C. Michalos, Auteur . - [S.l.] : Dundurn Press, 1997 . - 87 p. - (Science for peace) . Langues : Anglais (eng) Catégories : Fiscalité Tags : Fiscalité  Taxe Tobin Index. décimale : 02.04 Fiscalité Résumé : This book is called Good Taxes because the author Alex C. Michalos strongly believes that financial taxes in general and the Tobin tax in particular are good taxes. By this he means: they generate enough revenue to pay for public goods including the social safety net; they are levied in proportion to ability to pay; and they are administratively manageable and cost effective. The author claims to construct a reasonable sort of benefit-cost analysis of financial transaction taxes, but his analysis is literary not quantitative. The meat of this book is contained in two chapters: the first presents 19 arguments in favour of financial transactions taxes made by proponents; and the second offers rebuttals for 20 arguments against financial transactions taxes by opponents. While the underlying literature review is thorough, the point of view is not surprisingly relatively one-sided. The book does, however, present a handy survey of the estimates of the amount of revenue that might be raised by a Tobin tax.

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