Author Description

"This paper discusses a range of issues related to a financial transactions tax. The first part looks at the more theoretical issues: what the tax is, why it is suggested and why it is opposed. The next part considers some of the design issues that should be dealt with if the government considers implementing such a tax. Finally the paper looks at revenues from FTTs, in theory and in practice, and attempts to provide some estimates of amounts that could be realized for Canada"--Introduction.