On 21 May 2013, Mendel University, Faculty of Business and Economics (Brno, Czech Republic) together with Vienna University of Economics, Institute for Austrian and International Tax Law (Wien, Austria) organized an exploratory workshop in Brno, as the starting point of the Research Project on...

In the wake of the financial crisis, a number of countries have introduced levies on bank borrowing with the aim of reducing risk in the financial sector. This paper studies the behavioural responses to the bank levies and evaluates the policy. We find that the levies induced banks to borrow...