One fundamental and two taxes: when does a Tobin tax reduce financial price volatility?

Date

2018

Authors

Deng, Yongheng
Liu, Xin
Wei, Shang-Jin

Journal Title

Journal ISSN

Volume Title

Publisher

Elsevier

Abstract

We aim to make two contributions to the literature on the effects of transaction costs on financial price volatility. First, by augmenting a double differencing approach with a research design with three ingredients (a common set of companies simultaneously listed on two stock exchanges, binding capital controls, and different timing of changes in transaction costs), we obtain a control group that has identical corporate fundamentals as the treatment group. We apply the research design to Chinese stocks that are cross-listed in Hong Kong and Mainland China. Second, we allow transaction costs to have different effects in markets with different maturity. We find a significantly negative relationship, on average, between stamp duty increase and price volatility. However, this average effect masks some important heterogeneity. In particular, when institutional investors have become a significant part of the traders’ pool, we find an opposite effect. Overall, our results suggest that a Tobin tax could work in an immature market, but can backfire in a more developed market.

Description

Keywords

Tobin tax, Transaction cost, Volatility, Speculation, Limits to arbitrage

Citation

Source

Journal of Financial Economics

Type

Journal article

Book Title

Entity type

Access Statement

Open Access

License Rights

Restricted until