Taxing Finance (Gottlieb)

Taxing Finance by Geoff Gottlieb, Gregorio Impavido and Anna Ivanova published by IMF (09/2012), indicated by Alvaro Manoel. “Taxation of the financial sector can be seen in two ways. First, when applied to risky behavior, taxes can be a corrective tool that reduces the probability of future crises. And second, financial sector taxes can also provide a means of adding to government coffers the resources necessary to cover costs of past and any future crises.”