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BAD taxation : disintermediation and illiquidity in a bank account debits tax model
Albuquerque, Pedro H. - In: International tax and public finance 13 (2006) 5, pp. 601-624
Persistent link: https://www.econbiz.de/10003373234
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Revenue and welfare effects of financial sector VAT exemption
Büttner, Thiess; Erbe, Katharina - In: International tax and public finance 21 (2014) 6, pp. 1028-1050
Persistent link: https://www.econbiz.de/10010529561
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Tax reforms and the capital structure of banks
Hemmelgarn, Thomas; Teichmann, Daniel - In: International tax and public finance 21 (2014) 4, pp. 645-693
Persistent link: https://www.econbiz.de/10011303155
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Tax reform, the informal economy, and bank financing of capital formation
Feltenstein, Andrew; Shamloo, Maral - In: International tax and public finance 20 (2013) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10009721206
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The taxation of banking in an integrating Europe
Huizinga, Harry - In: International tax and public finance 11 (2004) 4, pp. 551-568
Persistent link: https://www.econbiz.de/10002161388
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Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions
Dutt, Verena K.; Ludwig, Christopher; Nicolay, Katharina; … - In: International tax and public finance 26 (2019) 6, pp. 1259-1290
Persistent link: https://www.econbiz.de/10012487524
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On the incidence of bank levies : theory and evidence
Kogler, Michael - In: International tax and public finance 26 (2019) 4, pp. 677-718
Persistent link: https://www.econbiz.de/10012231147
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Efficiency and the taxation of bank profits
Boadway, Robin W.; Sato, Motohiro; Tremblay, Jean-François - In: International tax and public finance 28 (2021) 1, pp. 191-211
Persistent link: https://www.econbiz.de/10012428350
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Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - In: International tax and public finance 22 (2015) 3, pp. 502-530
Persistent link: https://www.econbiz.de/10011303667
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Yardstick competition and public sector innovation
Rincke, Johannes - In: International tax and public finance 16 (2009) 3, pp. 337-361
Persistent link: https://www.econbiz.de/10003846243