The International Bureau of Fiscal Documentation (IBFD), which is centered in the Netherlands but also has a U.S. office (contact info for both is available here), has just published a new volume, edited by Otto Mares and Dennis Weber, entitled "Taxing the Financial Sector: Financial Taxes, Bank Levies and More," available here either in-print or on-line.
It contains the papers associated with an excellent conference that was held in Amsterdam on December 9, 2011, at which I presented a first draft of my paper on the financial transactions tax and the financial activities tax. I blogged about the conference here, and the (later) version of my paper that was published in Tax Notes is available here. The IBFD volume has an earlier version of my paper, as I couldn't update it fully within the time window for going final, but there are also a number of other articles in the IBFD volume that academics, students, policymakers, and practtioners who are interested in financial sector taxation may want to see.
The other authors of papers in the volume are Oskar Henkow (Lund University), Martine Peters (IBFD, Amsterdam), Barry Larking (KPMG, Netherlands), Catalinia Hoyos Jimenez (U. Rosario, Bogota), Liesl Fichardt (Berwin Leighton Paisner, London), Paolo Ludovici and Mario Tenore (Maisto e Associati, Milan), Vincent van der Lans (Loyens & Loeff, Amsterdam), Daniel S. Smit (Tilburg University), Raymond H.C. Luja (Maastricht University), Rene van der Paardt (Erasmus University), and Thornton Matheson (IMF).
The volume is highly informative on financial sector taxes, not just in Europe (although that is the main focus), but also around the world.
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