TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

TOBIN TAX [1 record]

Record 1 2013-09-20

English

Subject field(s)
  • Taxation
  • National and International Economics
OBS

The primary aim of the Tobin Tax, first proposed ... by Professor James Tobin ..., is to reduce exchange rate volatility. A uniform international tax payable on all spot transactions involving the conversion of one currency into another, in both domestic security markets and foreign exchange markets, the Tobin tax would, in theory, discourage speculation by making currency trading more costly.

French

Domaine(s)
  • Fiscalité
  • Économie nationale et internationale
CONT

L'économiste James Tobin [...] proposa [...] la création d'une taxe sur les opérations boursières. Il avait formulé, en 1978, l'idée d'un impôt qui serait prélevé sur la circulation internationale des capitaux pour décourager la spéculation financière en la rendant trop onéreuse. Cette imposition, jamais appliquée, concernait surtout les transactions à but spéculatif.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Economía nacional e internacional
OBS

El nombre de la tasa Tobin, que aparece en las noticias acerca de la aprobación en la Unión Europea de un tributo sobre las transacciones financieras, basado en los planteamientos del economista James Tobin, se escribe con minúscula en la palabra tasa. [...] Además, tanto tasa o impuesto Tobin como tasa Robin Hood son denominaciones ampliamente extendidas para referirse a estos tipos de tributos, por lo que no está justificado en ellas el empleo de las comillas.

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