Such a tax, the fund argues, could "mitigate excessive risk-taking."

The rules are designed to discourage excessive risk-taking and were introduced after the meltdown in the financial industry in the autumn of 2008.

Now, they argue, conditioning may be even more essential for skiers who are lured into excessive risk-taking by their equipment.

If there aren't the right mechanisms in place, or if firms turn a blind eye to excessive risk-taking, the result can be disastrous.

The Goldman chief also called for the need for banks to claw back past compensation "so as to avoid excessive risk-taking".

Evidence of deteriorating underwriting standards and excessive risk-taking was present early in the housing boom.

The carnage was greater than it would have been without the excessive risk-taking that derivatives made possible.

The securities laws limit how much stock an investor can buy with borrowed funds to avoid excessive risk-taking.

Some economists propose that the government tax these liabilities to reduce such excessive risk-taking.

The capital flows from reinvestment of the surpluses in western markets led to the excessive risk-taking by banks that threatened the global financial system.