In the aftermath of the recent financial crisis, a variety of taxes on financial institutions have been proposed or … enacted. These taxes' justifications range from punishing those deemed to have caused or unduly profited from the crisis, to … financial institution are structurally different. This paper reviews the justifications for special taxes on financial …

the simplistic models that might appear to establish the clear theoretical superiority of “ideal” consumption taxes over … “ideal” income taxes. However, our debate at the time also focused on their claim that unconsumed wealth’s ancillary benefits …

interacting with their residents.Market countries that use novel tax instruments, such as properly designed digital services taxes … their market capitalizations and profits are high, reflecting that they earn substantial rents or quasi-rents, their … aggregate global taxes are generally quite low, reflecting their ability to create stateless income.Often, these MNEs are …