Market microstructure matters when imposing a Tobin tax—Evidence from the lab

B-Tier
Journal: Journal of Economic Behavior and Organization
Year: 2011
Volume: 80
Issue: 3
Pages: 586-602

Authors (3)

Kirchler, Michael (Leopold-Franzens-Universität I...) Huber, Jürgen (not in RePEc) Kleinlercher, Daniel (not in RePEc)

Score contribution per author:

0.670 = (α=2.01 / 3 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Trading in FX markets is dominated by two microstructures: exchanges with market makers and OTC-markets without market makers. Using laboratory experiments we test whether the impact of a Tobin tax is different in these two market microstructures. We find that (i) in markets without market makers an unilaterally imposed Tobin tax (i.e. a tax haven exists) increases volatility. (ii) In contrast, in markets with market makers we observe a decrease in volatility in unilaterally taxed markets. (iii) An encompassing Tobin tax has no impact on volatility in either setting. Efficiency does not vary significantly across tax regimes.

Technical Details

RePEc Handle
repec:eee:jeborg:v:80:y:2011:i:3:p:586-602
Journal Field
Theory
Author Count
3
Added to Database
2026-01-25