Imposición sobre las transacciones financieras en un mundo globalizado

  1. Carlos Contreras Gómez 1
  1. 1 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

Zeitschrift:
Información Comercial Española, ICE: Revista de economía

ISSN: 0019-977X 2340-8790

Datum der Publikation: 2020

Titel der Ausgabe: La fiscalidad internacional sobre los retos de la globalización, la digitalización y el envejecimiento

Nummer: 917

Seiten: 141-165

Art: Artikel

DOI: 10.32796/ICE.2020.917.7128 DIALNET GOOGLE SCHOLAR lock_openOpen Access editor

Andere Publikationen in: Información Comercial Española, ICE: Revista de economía

Ziele für nachhaltige Entwicklung

Zusammenfassung

En el seno de la Unión Europea se está llevando a cabo el experimento fiscal internacional más relevante en la historia por lo que respecta a la implantación impuestos sobre transacciones financieras. El impuesto que se propone establecer grava la mayoría de instrumentos financieros en diez Estados miembros. En vista de que el proceso de implantación de este impuesto europeo general y coordinado no termina de ver la luz, países como Francia e Italia han establecido impuestos sobre las transacciones bursátiles de manera unilateral. España se está también sumando a este club. En este artículo se revisan los argumentos de defensa y de crítica sobre el establecimiento de esta figura tributaria, y se adelantan los efectos que puede tener sobre la liquidez del mercado en el caso español.

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