Against the backdrop of the debate over the introduction of a financial transaction tax (FTT) in the European Union, this Forum is dedicated to the discussion of issues concerning the implementation and impact of such a tax on the financial sectors of the member states. Dorothea Schäfer regards...

This thesis consists of three independent chapters. The first chapter addresses the question how taxes in the financial sector affect the real economy. One set of results concerns the tax burden: Given a fixed public budget and positive equilibrium profits, one can shift the tax burden from...