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Eine Finanztransaktionssteuer für die EU: Eine Untersuchung von Zielsetzung und Wirkung

Eine Finanztransaktionssteuer für die EU: Eine Untersuchung von Zielsetzung und Wirkung

          
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About the Book

Bachelorarbeit aus dem Jahr 2012 im Fachbereich BWL - Wirtschaftspolitik, Note: 1,3, Hochschule Esslingen (Fakultät Betriebswirtschaft), Veranstaltung: Wirtschaftsingenieurwesen, Sprache: Deutsch, Abstract: Auszug aus der Einleitung: Im zweiten Kapitel wird die aktuelle Situation auf den Finanzmärkten betrachtet, aus der heraus der Ruf nach einer stärkeren Besteuerung des Finanzsektors erneut laut geworden ist. Außerdem werden in knapper Form zwei Alternativmodelle zur FTS dargestellt, sowie ein Überblick über bestehende und vergangene Steuern verschiedener Länder gegeben, die in die Kategorie der Transaktionssteuern einzuordnen sind. Kapitel 3 beginnt mit einem Exkurs, in dem einige Begriffe erläutert werden, die für das Verständnis der weiteren Arbeit von Bedeutung sind. Die Kapitel 3.2 und 3.3 widmen sich dem Ursprungskonzept der Tobin-Steuer und dessen Weiterentwicklung zur titelgebenden Finanztransaktionssteuer. Besondere Beachtung finden dabei, neben dem Konzept der FTS, zentrale Probleme bei der Ausgestaltung derselben. Die bis dahin gewonnenen Erkenntnisse werden in Kapitel 3.4 zusammengefasst und daraus ein Zwischenfazit gezogen, mit dem der zweite Teil der Arbeit - die Untersuchung der Wirkung - eingeleitet wird. Das vierte Kapitel teilt sich dabei auf die beiden genannten Schwerpunkte auf - die Auswirkungen auf die Volatilität (4.1), sowie das erwartete Steueraufkommen (4.2). Innerhalb des Kapitels 4.1 wird zudem nach modelltheoretischen und empirischen Literaturbeiträgen unterschieden, da sich die Erkenntnisse dieser beiden Sparten zum Teil recht deutlich unterscheiden. Kapitel 5 fasst die Ergebnisse der Arbeit kritisch zusammen und beurteilt abschließend das "Instrument Finanztransaktionssteuer".


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Product Details
  • ISBN-13: 9783668225718
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 104 gr
  • ISBN-10: 3668225710
  • Publisher Date: 14 Jul 2016
  • Height: 210 mm
  • No of Pages: 72
  • Series Title: German
  • Sub Title: Eine Untersuchung von Zielsetzung und Wirkung
  • Width: 148 mm


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Eine Finanztransaktionssteuer für die EU: Eine Untersuchung von Zielsetzung und Wirkung
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