This thesis consists of three essays examining banks’ tax response. The first essay Tax vs. Regulation Policy and the Location of Financial Sector FDI is co-authored with Prof. Dr. Michael Overesch, Chair of Business Taxation at the University of Cologne and Prof. Dr. Georg Wamser, Chair of...

The first part studies the determinants of international banking. The second part examines whether international activities shape the risk-market power tradeoff that is inherent to the banking business. Both papers rely on the pre-crisis period and thus reflect times of global expansion. The...