In this paper, we utilize stochastic frontier analysis to estimate the impact of the regulations and institutions on … law can enhance bank inefficiency. Our results suggest that banking regulations can improve bank performance with high …

statutory incidence (i.e., the agent on which taxes are levied), without any tax rate change. For identification, we exploit a …

statutory incidence (i.e., the agent on which taxes are levied), without any tax rate change. For identification, we exploit a …

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 …