Tax on international financial transactions: Tobin tax and Robin Hood tax

Abstract

The central theme of this text is the Tax on International Financial Transactions, specifically the so-called Tobin Tax and the Robin Hood Tax. With the advent of globalization and technological progress, there has been a significant increase in international financial transactions, which have become a subject of analysis in large part by governments because they can generate an increase in public finance revenue in times of crisis by regulating them with the application of a tax.  The text is composed of the background, applications, examples and opinions of these two main taxes that historically marked the origin of this tax and that is currently applied in different countries with different combinations, but with the same collection purpose.