Jiménez Zambrano, Gabriel; Martínez Miera, David; … - 2020
from being levied on borrowers to being levied on banks; (ii) some areas, for historical reasons, were exempt from paying … smaller number of lending relationships, not working for the lender, or facing less banks in their zip-code, thereby …-full tax pass-through, the tax shift increases banks’ risk-taking. More affected banks reduce costly mortgage insurance in case …