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 …

create dependency between bank leverage and risk. Using a large international sample of banks this paper estimates the short … and long run effects of corporate income taxes (CIT) on bank capital structure and portfolio risk accounting for their ….8-1.4 percentage points in bank leverage and a 2-7-percentage point reduction in the average risk-weight of assets. While the estimated …

using it to further address transport-sector externalities, which are of particular concern in metropolitan areas. At the …

, whereas relatively little revenue is collected from such bases as environment externalities, inheritances and, in particular …

adequately address environmental externalities is a tough challenge, arguably more so in Israel than in many other OECD countries …