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The Taxation of Banking in an Integrating Europe

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  • Harry Huizinga

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Abstract

The banking sector is subject to explicit taxation and to bank regulation and supervision with quasi-fiscal implications. The assignment of national fiscal policy rights and duties regarding international banks in the EU varies with the fiscal instrument and with whether the international bank owns foreign branches or subsidiaries. Decentralized national policy-making in the EU gives rise to fiscal burdens on banks that differ internationally and with the national origin of banks in the same country. This paper discusses the international aspects of the overall fiscal regime facing banks in the EU and it evaluates some avenues for reform.

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Bibliographic Info

Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 11 (2004)
Issue (Month): 4 (08)
Pages: 551-568

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Handle: RePEc:kap:itaxpf:v:11:y:2004:i:4:p:551-568

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Web page: http://www.springerlink.com/link.asp?id=102915

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  1. Huizinga Harry & Nicodeme Gaetan, 2003. "Deposit insurance and international bank deposits," International Finance 0302001, EconWPA.
  2. H. Huizinga & Ga�tan Nicod�me, 2001. "Are international deposits tax-driven?," European Economy - Economic Papers 152, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
  3. Holthausen, Cornelia & Rønde, Thomas, 2005. "Cooperation in International Banking Supervision," CEPR Discussion Papers 4990, C.E.P.R. Discussion Papers.
  4. Mayes, D. & Vesala, J., 1998. "On the Problems of Home Country Control," Bank of Finland - Studies in Economics and Finance 20/98, Bank of Finland. Research Department..
  5. Huizinga, H.P., 2003. "Comment on 'European banking, past, present, and future'," Open Access publications from Tilburg University urn:nbn:nl:ui:12-148675, Tilburg University.
  6. Gropp, R. & Vesala, J., 2001. "Deposit Insurance and Moral Hazard: Does the Counterfactual Matter?," Papers 47, Quebec a Montreal - Recherche en gestion.
  7. Harry Huizinga, 2002. "A European VAT on financial services?," Economic Policy, CEPR & CES & MSH, vol. 17(35), pages 497-534, October.
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Cited by:
  1. Ugo Albertazzi & Leonardo Gambacorta, 2006. "Bank Profitability and Taxation," Computing in Economics and Finance 2006 364, Society for Computational Economics.
  2. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.
  3. Chiorazzo, Vincenzo & Milani, Carlo, 2011. "The impact of taxation on bank profits: Evidence from EU banks," Journal of Banking & Finance, Elsevier, vol. 35(12), pages 3202-3212.

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