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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 …
Persistent link: https://www.econbiz.de/10014398310
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 …
Persistent link: https://www.econbiz.de/10013120772
Persistent link: https://www.econbiz.de/10009423215
The economic crisis that erupted in 2008 has prompted many countries to rethink, and several already to reform, the taxation of financial institutions. The underlying analytical issues, however, have received almost no attention in the public finance literature. This article explores the...
Persistent link: https://www.econbiz.de/10009125779
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. …
Persistent link: https://www.econbiz.de/10009293766
the probability of financial crisis. It finds that greater tax bias is associated with significantly higher aggregate bank …
Persistent link: https://www.econbiz.de/10011123854
Persistent link: https://www.econbiz.de/10011516497
Persistent link: https://www.econbiz.de/10011955371
Persistent link: https://www.econbiz.de/10009572532
Persistent link: https://www.econbiz.de/10009726549