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Pedro H. Albuquerque 《International Tax and Public Finance》2006,13(5):601-624
This paper uses a dynamic general equilibrium model to study the economic effects of bank account debits (BAD) taxation. Australia
and various Latin American countries have levied or levy BAD taxes. Aspects such as financial disintermediation, market illiquidity,
and impacts on dividend and interest rates are considered. Part of the BAD tax revenue may be fictitious, due to increased
interest payments on government debt. The Brazilian BAD tax (CPMF) experience is evaluated. The empirical analysis confirms
some theoretical predictions. Incidence base over GDP appears to be sensitive to the tax rate, possibly engendering a Laffer
curve. The tax may also cause real interest rates to increase. Furthermore, the deadweight losses are relatively large, even
if revenues are small. The theoretical and empirical results suggest that the BAD tax is not adequate for revenue collection.
JEL Code E62 · H20 相似文献
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