TAILIEUCHUNG - Proposal for a COUNCIL DIRECTIVE on a common system of financial transaction tax and amending Directive 2008/7/EC

· Behavioural economics has been directed more to explaining choices than to changing them. Even if there is a sense in which people can be shown to be making poor decisions it is of course debatable whether it is appropriate to try to intervene. A relatively small literature has looked at remedies for various cognitive biases. Little of this is specifically applied to personal finance. · A number of the debiasing techniques in the literature involve encouraging thinking that is more critical. “Consider the opposite” encourages people to think why they may be wrong. This counteracts general tendencies to be overconfident. | À EUROPEAN COMMISSION Brussels COM 2011 594 final 2011 0261 CNS Proposal for a COUNCIL DIRECTIVE on a common system of financial transaction tax and amending Directive 2008 7 EC SEC 2011 1102 sEc 2011 1103 EN EN EXPLANATORY MEMORANDUM 1. CONTEXT OF THE PROPOSAL . Introduction Financial and economic crisis context policy goals and need to ensure the proper functioning of the internal market The recent global economic and financial crisis had a serious impact on our economies and the public finances. The financial sector has played a major role in causing the economic crisis whilst governments and European citizens at large have borne the cost. There is a strong consensus within Europe and internationally that the financial sector should contribute more fairly given the costs of dealing with the crisis and the current under-taxation of the sector. Several EU Member States have already taken divergent action in the area of financial sector taxation. The purpose of this proposal is to provide a common European approach to this issue that is consistent with the internal market. The present proposal aims at complementing the EU regulatory framework for safer financial services by addressing particularly risky behaviour in some segments of financial markets so as to avoid the repetition of past practices. The European Commission already explored the idea of implementing a FTT in its Communication of 7 October 2010 on Taxation of the Financial Sector1. In view of the analysis carried out by the Commission and also in response to the numerous calls of the European Council2 the European Parliament3 and the Council the present proposal is a first step - to avoid fragmentation in the internal market for financial services bearing in mind the increasing number of uncoordinated national tax measures being put in place - to ensure that financial institutions make a fair contribution to covering the costs of the recent crisis and to ensure a level playing field with

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