Ocena podatku od obrotów walutowych (podatku tobina) w świetle działań antykryzysowych
The evaluation of currency trade tax (tobin tax) in the context of anticrises actions

Summary/Abstract: The world is going through one of the biggest crisis in history. Countries spend great amounts of money to ease the effects of that crisis. As sources of that capital are in major new loans and bond issues, it causes increase of public debts. The current crisis is therefore a moment, when questions about ways of avoiding such troubles are being asked. One of the reasons of an economic crisis is much fluctuations of currencies exchange rate. Those fluctuations can be caused by speculative capital movements, interested in short-term profit. Since the fall of Bretton Woods system, when fixed currencies exchange have been replaced by floating one, there have been over 70 currency crises, many of them with major repercussions. One of the possible ways to fight too much fluctuations along with gaining capital needed to ease the effects of a crisis is to levy a special tax on all trade of currency across borders, which is called a Tobin tax. The author of the article is trying to evaluate the concept of such tax, its effectiveness, implications, pros and cons.

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