The Taxation of the EU's Financial Sector
Options and Experiences
This study provides a mapping of the existing financial sector taxes applied in EU Member States and summarises the empirical evidence on the various effects associated with individual financial sector taxes. It focuses on the taxation of financial transactions, bank taxes, and the taxation of financial services. Financial sector taxes are assessed in terms of their effect on fragmentation and the coherence of the EU financial sector. The study also sketches some directions for reform to improve coherence of financial sector taxation. This document was provided by the Policy Department for Economy and Growth at the request of the Subcommittee on Tax Matters (FISC).
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