bank tax, and the U.S. administration has revived its own proposal for such a charge. This paper considers the structure … for taxing bank borrowing, perhaps as an adjunct to minimum capital requirements, at marginal rates that rise quite … higher than those of the bank taxes so far adopted or proposed …

the probability of financial crisis. It finds that greater tax bias is associated with significantly higher aggregate bank …

crisis - but there is no empirical evidence to draw on. Guided by a simple model of banks? financing decisions in the … presence of both regulatory constraints and tax asymmetries, this paper explores the impact of corporate tax bias on bank … leverage, the use of hybrid instruments and regulatory capital ratios for a panel of over 14,000 commercial banks in 82 …