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Volume 11
Issue 2
Online publication date 2012-05-10
Title Special taxes in banking
Author Piotr Masiukiewicz, Pawel Dec
Abstract This article applies to the proposed introduction of a special bank tax, which is currently under discussion in both Europe and the USA. The paper observes the possible models of such a bank tax. It describes several types of bank tax, which has already been introduced in some countries; discusses whether this is actually an anti-crisis instrument, and characterized the key works that take place over such a tax in the European Union.  
Dec, P., Masiukiewicz, P., 2011. “Banking tax in European Union,” Annals of “Dunarea de Jos” University of Galati, Fascicle I. Economics and Applied Informatics, No.2, pp.91-96

European Commission, 2011. Commission seeks views on possible EU framework to deal with future bank failures,, Retrieved on June 22, 2012

European Commission, 2011b. COUNCIL DIRECTIVE on a common system of financial transaction tax and amending Directive 2008/7/EC

European Parliament, 2011. Semeta: financial transaction tax for more revenue and changed trading practices,, 6 October 2011

European Union, 2010/2012. “Polluter pays principle for banks,” economy/100526_en.htm, Retrieved on June 22, 2012

Jasiński L. J., 2008. Nobel z ekonomii, Wydawnictwo Key Text, Warszawa, pp. 90-92

Kasiewicz S., Kurliński L., 2012. ‘‘Szok Regulacyjny a konkurencyjność i rozwój sektora bankowego”, Warszawski Instytut Bankowy, Warszawa, pp. 128-129

KPMG, 2011. Proposed bank levies-comparison of certain jurisdictions, KPMG, November, pp.2-6 

Ministry of Finance, 2012. Projekt ustawy o zmianie ustawy o Bankowym Funduszu Gwarancyjnym i innych ustaw, March 6

NBP, 2010. Wybrane aspekty dodatkowego opodatkowania banków w kontekście debaty na forum europejskim [Selected aspects of additional bank taxation in the context of the debate on the European forum], in Polish, Narodowy Bank Polski, Warsaw

Palley, T., 2003. “The economic case for the Tobin tax,”In: Weaver, J., Dodd, R., amd Baker, J. (Eds.), Debating Tobin tax: New rules for Global Finance, Washington D.C. New Rules for Global Finance Coalition,  pp.5-27

Tobin, J., 1978. “A proposal for international monetary reform,” Eastern Economic Journal, Vol.4, No.3-4, pp.153-59

Keywords Bank tax, financial crisis, models of bank tax, bank assets, anti-crisis instrument
Pages 61-68
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