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Competition and efficiency in EU Banking
Tsiritakis, Emmanuel D. - In: Spoudai : journal of economics and business 67 (2017) 2, pp. 3-25
the level of competitiveness and efficiency. We estimate X-inefficiency for a sample of banks operating in the European … Union using the stochastic frontier approach. We relate efficiency levels to market competitiveness employing Panzar & Rosse …’s H statistic for three clusters of banks constructed according to their efficiency scores. In addition, we examine the …
Persistent link: https://www.econbiz.de/10011735742
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Globalization, tax policy and tax havens : some critical considerations
Mihăilă, Nicoleta - In: Financial studies 25 (2021) 4, pp. 71-87
The aim of the paper is to highlight, at a theoretical level, the effects of globalization on fiscal policy, as well as the issue of profit shifting at OECD level, given that, although substantial progress has been made internationally in multilateral fiscal coordination, it remains at a...
Persistent link: https://www.econbiz.de/10012793531
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International tax planning and ownership structure in the Czech Republic
Jedlička, Vít - In: Amfiteatru economic : an economic and business research … 25 (2023) 64, pp. 867-884
Tax planning is part of modern financial management worldwide, and the countries of Central Europe are no exception. Tax havens provide opportunities for managers to increase companies profits through tax reduction. Naturally, there are differences in ownership structures; therefore, the...
Persistent link: https://www.econbiz.de/10014464357
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Chapter 28 International taxation
Gordon, Roger H.; Hines, James R. - In: Handbook of public economics : volume 4, (pp. 1935-1995). 2002
also suggest that international agreements have the potential to improve the efficiency of tax systems worldwide. …
Persistent link: https://www.econbiz.de/10014024861
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FDI-led growth models : Sraffian supermultiplier models of export platforms and tax havens
Woodgate, Ryan - In: European journal of economics and economic policies : … 20 (2023) 3, pp. 491-514
This paper develops two Sraffian supermultiplier models of two different kinds of economies that are dependent upon foreign direct investment (FDI): the 'export platform FDI-led' growth model and the 'tax haven FDI-led' growth model. The former is driven by the growth of the exports of...
Persistent link: https://www.econbiz.de/10014516136
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Mirror, Mirror, who is the Fairest of Them All? Reflections on the Design of and Risk Distribution in the Mortgage Systems of Denmark and The UK
Berg, Jesper; Bentzen, Christian Sinding - In: National Institute Economic Review 230 (2014) 1, pp. 58-58
This paper describes the Danish mortgage system by comparing it with the UK mortgage system. The Danish mortgage system has attracted attention in the literature on the design of mortgage systems. It is a type of narrow banking model where mortgage loans are financed by specialised institutions...
Persistent link: https://www.econbiz.de/10010961350
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Principles of a Two-Tier European Deposit (Re-)Insurance System
Gros, Daniel - In: Credit and Capital Markets 45 (2012) 4, pp. 489-499
There is general agreement that banking supervision and resolution have to be organised at the same level. It is often argued, however, that there is no need to tackle deposit insurance because it is politically too sensitive. This note proposes to apply the principles of subsidiarity and...
Persistent link: https://www.econbiz.de/10010927996
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How Does Financial Opening Affect Industrial Efficiency? The Case of Foreign Bank Entry in the People's Republic of China
Li, Ran; Huang, Yiping - In: Asian Development Review 32 (2015) 1, pp. 90-112
This paper analyzes the effects of foreign bank entry on industrial efficiency in the People's Republic of China (PRC …
Persistent link: https://www.econbiz.de/10011255216
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CORPORATE GOVERNANCE IN INDONESIAN BANKING INDUSTRY
Junarsin, Eddy; Ismiyanti, Fitri - In: Global Journal of Business Research 3 (2009) 2, pp. 131-140
The Indonesian banking sector has recently suffered from bad debt and liquidity problems. The Indonesian banking crisis that has occurred since 1997 has impoverished bank’s performance and reduced shareholder wealth. The deterioration of bank performance with respect to bank as an...
Persistent link: https://www.econbiz.de/10011205716
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Rethinking regulation: international banks in Asian emerging markets
Chandrasekhar, C. P. - In: PSL Quarterly Review 64 (2011) 258, pp. 249-266
Financial systems in Asian emerging market economies are seen as resilient because of their performance during and after the 2008 crisis. But such assessments focus on the current status rather than the direction of evolution of those systems, many of which are being substantially liberalised....
Persistent link: https://www.econbiz.de/10009364635