Tax incidence in loan pricing
Year of publication: |
2021
|
---|---|
Authors: | Kang, Ya ; Li, Oliver Zhen ; Lin, Yupeng |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 72.2021, 1, p. 1-27
|
Subject: | Tax incidence | Loan spread | State bank income tax | Steuerinzidenz | Steuerwirkung | Tax effects | Einkommensteuer | Income tax | Kreditgeschäft | Bank lending | Kredit | Credit | Zins | Interest rate |
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