to found anonymous corporate vehicles without proof of identity and then to establish corporate bank accounts for these …

bank information. Policymakers have celebrated this global initiative as the end of bank secrecy. Exploiting a unique panel … dataset, our study is the first attempt to assess how the treaties affected bank deposits in tax havens. Rather than …

bank information. Policymakers have celebrated this global initiative as the end of bank secrecy. Exploiting a unique panel … dataset, our study is the first attempt to assess how the treaties affected bank deposits in tax havens. Rather than …

income tax, but S-bank shareholders are taxed on their pro rata share of the entire earnings of the bank. The number of banks … shows that adjustment of S-bank earnings by estimates of Federal income taxes to make them comparable with the earnings of … shows that S-banks tend to out-earn their peers even if S-bank earnings are reduced by estimated Federal taxes, and that S …

Since the early 1990s, commercial banks have turned to Federal Home Loan Bank (FHLBank) advances to plug the gap … membership and advances have had, at best, only a modest impact on bank risk, we caution that the 1990s constitute one …