Bank Transaction Taxes (Baca-Campodónico et al.)

The rates and revenue of bank transaction taxes by Jorge Baca-Campodónico, Luiz de Mello and Andrei Kirilenko published by OECD (6/2006). “This paper provides cross-country empirical evidence on the productivity of bank transaction taxes (BTTs). Our data set comprises six Latin American countries that have levied BTTs since the late 1980s: Argentina, Brazil, Colombia, Ecuador, Peru and Venezuela. We find that, for a given tax rate, revenue declines over time…”

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