This paper analyzes how capital-related frictional costs (e.g., corporate or personal taxes) influence insurers …

This paper provides cross-country empirical evidence on the productivity of bank transaction taxes (BTTs).Our data set …

In the aftermath of the recent financial crisis, a variety of taxes on financial institutions have been proposed or … enacted. These taxes' justifications range from punishing those deemed to have caused or unduly profited from the crisis, to … financial institution are structurally different. This paper reviews the justifications for special taxes on financial …

, investors in funds structured as limited partnerships are affected by laws and regulations governing partnership allocations of …

This paper provides cross-country empirical evidence on the productivity of bank transaction taxes (BTTs). Our data set …

effect is weaker the more elevated corporate income taxes are. In countries charging very high corporate income taxes, the …

effect is weaker the more elevated corporate income taxes are. In countries charging very high corporate income taxes, the …