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Author
Gałuszka Jolanta (University of Economics in Katowice, Poland)
Title
The Tobin Tax - an Idea Whose Time May Well Have Come
Podatek Tobina - odradzająca się koncepcja
Source
Nauki o Finansach / Uniwersytet Ekonomiczny we Wrocławiu, 2012, nr 4 (13), s. 83-96, bibliogr. 22 poz.
Financial Sciences / Uniwersytet Ekonomiczny we Wrocławiu
Keyword
Opodatkowanie, Zmienność kursu walutowego
Taxation, Exchange rate variability
Note
streszcz., summ.
Abstract
Społeczno-ekonomiczne skutki kryzysu skłaniają ekonomistów i polityków do poszukiwania rozwiązań fiskalnych, które okażą się efektywnymi instrumentami w przywracaniu utraconej pozycji i wprowadzeniu gospodarki na ścieżkę wzrostu. Jednakże podejmowanie określonych decyzji fiskalnych ma swój wymiar makroekonomiczny, często wykraczający poza granice danego państwa. Wprowadzenie nowych obciążeń fiskalnych lub zmiana stawek podatkowych wpływa m.in. na przepływ kapitału, który podatny jest na różnego rodzaju zmiany w zakresie realizacji polityki fiskalnej. Doktrynalną propozycją w tym obszarze jest koncepcja podatku Tobina, którego efektywność zależy od zgodności społeczności międzynarodowej co do upowszechnienia go w swoich systemach podatkowych. Celem artykułu jest wskazanie istoty, a także zalet i wad tego podatku w kontekście globalizacji i internacjonalizacji współczesnych gospodarek.(abstrakt oryginalny)

The social and economic consequences of the financial crisis have forced economists and politicians to seek the fiscal solutions which could be effective in bringing the economy onto the right growth path. However, such decisions also have macroeconomic effects which go beyond state boundaries. The introduction of new fiscal burdens and the modifications in tax rates influence the flow of capital which is susceptible to various changes in fiscal policy. The doctrinal proposition here is the concept of Tobin's tax, the effectiveness of which depends on the consent of the international community to its implementation in their tax systems. The purpose of the article is to highlight the meaning of this tax in the context of globalization as well as the pros and cons of its use.(original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Bibliography
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ISSN
2080-5993
Language
eng
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