This paper attempts to address both theoretical and practical considerations for a tax such as financial transactions … financial markets is incomplete and imprecise, remains. However, globally, FTT remains a commonly used tax. A cross …

This paper attempts to address both theoretical and practical considerations for a tax such as financial transactions … financial markets is incomplete and imprecise, remains. However, globally, FTT remains a commonly used tax. A cross …

We study the effect of tax policy on stock market returns in the United States, Germany, and the United Kingdom using … GARCH models and a unique daily dataset of legislative tax changes during the period 1978 to 2018. We find that days of … discretionary tax legislation during all stages of the process often matter for returns, both in terms of statistical significance …

We study the effect of tax policy on stock market returns in the United States, Germany, and the United Kingdom using … GARCH models and a unique daily dataset of legislative tax changes during the period 1 December 1978 to 31 January 2018. We … find that days of discretionary tax legislation during all stages of the process often matter for returns, both in terms of …