This paper, originally designed to focus on discovering a suitable tax structure that befits an aspiring LMIE as it … composition of taxes without focussing in equal measure on the issue of the size of tax revenue at stake, namely the tax effort … over the recent decades. Finally, we delve into the issues of fundamental reforms of the tax system as well as of the …

This study presents in detail the concept of a financial transaction tax (FTT) and the theoretical and empirical … cooperation is deemed a central prerequisite for an efficient FTT. The purpose of the tax is to raise substantial revenues and … revenue potential of a global FTT and report how much revenues would accrue to specific countries. We estimate that the tax …

Theoretical foundations in banks' response to capital settlement suggest that the systems proposed by Basel are not … performs a PCA analysis on a set of 13 financial ratios to exploit and compare the financial characteristics of 239 banks (175 … Conventional and 64 Islamic commercial banks) in the MENA region over a 2004-2015 period. This gives the main indices EXIGCP …

. Systemic relevance should be internalized with a levy (or "tax"), the level of which (or "tax rate") rises with the systemic …

We propose that individual banks' reported loan losses and provisions for future loan losses are lower, all else equal … underreporting charge-offs and provisions provides banks with incentives, when the banking industry is weaker, to cluster more, or to … seek safety in similarity. We provide evidence that large, individual U.S. banks indeed tend to report both lower charge …

This study investigates the contemporary role of banks' treasuries and shows how the trea-sury function is being … transformed across the banking sector. Using a sample of internationalsurveys of banks representing both emerging and advanced … markets (with 35% of banks rep-resenting the Asia–Pacific region), we analyze the current and future challenges faced by trea …

Chinese banks have sought ways to rapidly expand lending in light of strict regulatory mandates to reduce official … collateralize repurchases remain a channel for banks to increase their balance sheet and reduce official lending. Many banks even … classify repurchase lending underneath the heading of lending to banks. As back door lending funds roll-overs and commodity …