Regulatory bank levies set incentives for banks to reduce leverage. At the same time, corporate income taxation makes … on corporate income taxation. Based on bank balance sheet data from 2006 to 2014 for a panel of EU-banks, our analysis … effect is weaker the more elevated corporate income taxes are. In countries charging very high corporate income taxes, the …

Regulatory bank levies set incentives for banks to reduce leverage. At the same time, corporate income taxation makes … on corporate income taxation. Based on bank balance sheet data from 2006 to 2014 for a panel of EU-banks, our analysis … effect is weaker the more elevated corporate income taxes are. In countries charging very high corporate income taxes, the …

' credit risk. The results of analyzing the influence that introducing BLs has had on the German banking sector demonstrate …

The financial crisis has prompted a reconsideration of the taxation of financial institutions, with practice …, appropriate rate, and revenue yield of corrective taxation of financial institutions addressed to two externalities, consequent on … taxation or a regulatory capital requirement is the better way to address these concerns. The results suggest a potential role …