Capelle-Blancard, Gunther; Havrylchyk, Olena - Centre d'études prospectives et d'informations … - 2013
In the context of the financial crisis, many projects of bank levies have emerged. Yet, there is very little evidence on the incidence of bank taxes and, hence, it is not clear who will bear the burden of the new taxes. In this paper, we investigate the ability of banks to shift corporate income...
