Financial transaction tax: The impacts and arguments A literature review (PricewaterhouseCoopers LLP)

November 2013

KEYWORDS: FTT, European Union, European Commission, Survey, harmonization, literature review, Financial Transaction Tax

Authors:

PricewaterhouseCoopers LLP

Organizations:
  • PricewaterhouseCoopers LLP

Summary:
The purpose of this report is to independently review and distil the main points from the large body of literature that has been generated to date on the European Commission’s (EC) initial proposal for a harmonised Financial Transaction Tax (FTT) in the European Union (EU) and the subsequent authorised proposal for a FTT put forward by eleven countries within the European Union (EU-11); and, bearing in mind that many reports focus only on a particular asset class, to use that review to provide an indication of the expected impact of the FTT across the financial services sector and its constituent product groups.

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