better loan decisions. Our findings are consistent with the tax authority's mandate having important externalities on bank …We explore whether corporate tax enforcement can affect bank lending. Specifically, we hypothesize that tax enforcement … increased bank commercial lending. Exploiting the regional structure employed by the IRS until 1999, we find that the corporate …

We investigate the impact of mandatory transparency disclosure requirements on tax avoidance in US bank holding … companies. We use the implementation of the Dodd-Frank bank stress tests as our identification strategy. Using regression … discontinuity to exploit the quasi-experimental properties of the regulation around the bank-size policy thresholds, we find …

relationship between implicit taxes and interest margins. Our result is in line with the theory because income tax does not affect …

multinational bank groups headquartered in the EU for 2014-2016. We compare this new dataset with information from Orbis and Bank … EU bank groups, especially in tax havens. We also document a striking disconnect between reported profits and real … activity, noting considerable heterogeneity between different tax havens and bank groups from different headquarter countries …

income taxation plays into the relation of banks and their four main stakeholders: bank regulators, customers, investors and …

income taxation plays into the relation of banks and their four main stakeholders: bank regulators, customers, investors and … policy implications from the studies under review. Third, I point to areas of future research in the intersection of bank …

Using bank balance sheet data, we find evidence that leverage and asset risk of European multinational banks in the … national tax policies generate spillovers through cross-border bank activities and tax-driven strategic allocation of debt and …

We examine how the corporate tax system, through its treatment of loan losses, affects bank financial reporting choices …

? To investigate this question, I exploit changes in tax rates on bank profits across U.S. states. Banks respond by … demonstrate that policies aimed at the banking sector in one jurisdiction can impose externalities on other regions. Critically …, financial linkages between regions serve as the transmission channel for these policy externalities …

? To investigate this question, I exploit changes in tax rates on bank profits across U.S. states. Banks respond by … demonstrate that policies aimed at the banking sector in one jurisdiction can impose externalities on other regions. Critically …, financial linkages between regions serve as the transmission channel for these policy externalities …