The Influence of State Taxation and Regulation On Selected Bank Activities
The effects of state tax and regulatory policies on the location of real, financial, and portfolio choice activity of banks are investigated. The results show that banks have increased their efforts to avoid tax and regulatory policies since the 1980 Depository Institutions Deregulation and Monetary Control Act. Delaware and South Dakota have been very effective in designing policies to attract banking, but they appear to have benefited from first-mover advantages. Overall, the effects of taxes and regulations remain small, probably because the regulatory and technological environments have only recently become conducive to interstate tax-avoidance behavior.
Year of publication: |
1994
|
---|---|
Authors: | Fox, William F. ; Black, Harold A. |
Published in: |
Public Finance Review. - Vol. 22.1994, 3, p. 267-290
|
Saved in:
Online Resource
Saved in favorites
Similar items by person
-
The influence of state taxation and regulation on selected bank activities
Fox, William F., (1994)
-
The Influence of State Taxation and Regulation on Selected Bank Activities
Fox, William F., (1994)
-
Is there discrimination in mortgage pricing? The case of overages
Black, Harold A., (2001)
- More ...