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|Titolo:||The Global Architecture of Financial Regulatory Taxes|
|Data di pubblicazione:||2015|
|Autori interni:||GARBARINO, CARLO|
|Autori:||Garbarino C.; Allevato G.|
|Rivista:||MICHIGAN JOURNAL OF INTERNATIONAL LAW|
|Abstract:||This article endeavors to broaden the analysis of available policy tools and discusses how certain tax measures having a regulatory nature may play a role, in isolation or in combination with a command-and-control approach, such as that adopted by the Dodd-Frank Act, in addressing the problems created by the financial industry and preventing future financial crises. Section I articulates an argument for adopting an approach based on tax measures to address the problem of negative externalities created by the financial sector and currently borne by the economy and society as a whole. Section II defines the main features of the potential architecture of such financial regulatory taxes by looking at their main policy goals and considering the main issues arising from the need for multilateral cooperation at the international level. Section III and IV then describe the main types of financial regulatory taxes, respectively the risky asset-based and liability-based taxes, the excess-profits taxes, and the financial transactions tax. Section V explains how financial regulatory taxes may interact with and complement direct regulation in a holistic approach to the reform of the financial sector. The article concludes at Section VI by highlighting how broad cooperation at the international level could rely on the policy mix that results from the complementary application of regulatory taxes and direct regulation.|
|Appare nelle tipologie:||01 - Articolo su rivista Scientifica|
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