Regulation and Taxation of the Financial Markets

Regulation and Taxation of the Financial Markets

The financial crisis has generated a high degree of legislative activity both in the area of substantive and procedural financial regulation and in the area of taxation of the financial sector. This article explores criteria for legislative choice (in particular for the European Union) when a given...

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Veröffentlicht in:European company and financial law review 2016-07, Vol.13 (2), p.424-452
1. Verfasser: Schön, Wolfgang
Format: Artikel
Sprache:eng
Schlagworte:
Economic crisis
Regulation
Securities markets
Taxation
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Beschreibung
Zusammenfassung:The financial crisis has generated a high degree of legislative activity both in the area of substantive and procedural financial regulation and in the area of taxation of the financial sector. This article explores criteria for legislative choice (in particular for the European Union) when a given target can be addressed both by regulatory means and by fiscal burdens.
ISSN:1613-2548
1613-2556
DOI:10.1515/ecfr-2016-0424