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Finanztransaktionssteuer. Ein effizientes Instrument zur Verhinderung einer Finanzkrise?

Finanztransaktionssteuer. Ein effizientes Instrument zur Verhinderung einer Finanzkrise?

          
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About the Book

Bachelorarbeit aus dem Jahr 2016 im Fachbereich VWL - Finanzwissenschaft, Note: 1,9, Ruhr-Universität Bochum, Sprache: Deutsch, Abstract: Am 15. September 2008 schloss die US-amerikanische Investmentbank Lehman Brothers Holdings Inc. ihre Tore. Der Bankrott der viertgrößten Investmentbank der Welt und der Kollaps des Versicherungskonzerns AIG im gleichen Monat führten dazu, dass sich die Immobilienkrise zur weltweit größten Finanzkrise seit der "Great Depression" im Jahr 1929 ausweitete. Dennoch verzeichnen die Banken mittlerweile wieder Milliardengewinne und die Krise der Banken scheint Vergangenheit zu sein. Grenzenlos geht das Wetten auf Öl, Währungen, Immobilien und sogar auf das Wetter weiter. Obwohl die Staaten und die Bürger immer noch mit den Folgen der Finanzkrise kämpfen, genehmigen sich die Bankenchefs erneut gigantische Boni. Vor diesem Hintergrund ist die Debatte um die Einführung einer Finanztransaktionssteuer (FTS), auch die Steuer gegen Armut genannt, wieder in den Fokus der Öffentlichkeit gerückt. In der Europäischen Union gilt die Einführung einer Steuer, welche wie eine Umsatzsteuer auf jede Finanztransaktion behandelt wird, inzwischen nicht mehr als undenkbar. Die europäische Kommission stellte im September 2011 den Entwurf einer Richtlinie für eine FTS vor. Durch die Einführung der Steuer soll der Finanzsektor an den Kosten der Finanzkrise beteiligt werden und im besten Fall auch künftige Krisen vermeiden. Neben dieser fiskalpolitischen Erwartung soll die Steuer auch als Lenkungsinstrument eingesetzt werden, um den Hochfrequenzhandel (HFT) und somit die Spekulationen am Markt einzudämmen. Die Zielsetzung dieser Bachelorarbeit besteht darin, die wesentlichen Gründe für die Einführung einer FTS einer kritischen Beurteilung zu unterziehen und herauszuarbeiten, ob die FTS ein geeignetes Instrument ist, um eine Finanzkrise zu verhindern. Nachdem die grundlegende Kritik an diesem Konzept erläutert wurde, werden Frankreich und Italien als ausgewählt


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Product Details
  • ISBN-13: 9783668706231
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 48
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3668706239
  • Publisher Date: 15 May 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 77 gr


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Finanztransaktionssteuer. Ein effizientes Instrument zur Verhinderung einer Finanzkrise?
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