Oxford University Centre for Business Taxation
New bank taxes: why and what will be the effect
In: Ruud de Mooij and Gaëtan Nicodeme, eds. Taxation and regulation of the financial sector. MIT Press
Chapter 2
Michael Devereux offers a discussion of recently proposed new taxes on the financial sector, in particular the financial activities tax (FAT) and the financial services contribution (FSC or bank levy), in regards with their declared objectives.