Revised version of my FTT / FAT article

The revised and slightly expanded version of my article, "The Financial Transactions Tax Versus (?) the Financial Activities Tax," is now available on SSRN, here. Thanks largely to excellent comments and feedback that I received from various people, it is now significantly clearer and fuller in a number of respects.

I'm hoping that it will appear in Tax Notes around May or June or so. I'll also be discussing it (or at least the FTT versus FAT issue) in Washington at the Tax Policy Center on April 27, as well as at a tax conference in Oxford in late June.