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The Taxation of Banking in an Integrating Europe

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

Volume (Year): 11 (2004)
Issue (Month): 4 (08)
Pages: 551-568
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
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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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. The Economic and Financial Committee., 2001. "Report on Financial Crisis Management," European Economy - Economic Papers 156, Commission of the EC, Directorate-General for Economic and Financial Affairs (DG ECFIN).
  2. Reint Gropp & Jukka M. Vesala, 2001. "Deposit insurance and moral hazard: does the counterfactual matter?," Working Paper Series 47, European Central Bank. [Downloadable!]
    Other versions:
  3. Demirgüç-Kunt, Asli & Huizinga, Harry, 2001. "The taxation of domestic and foreign banking," Journal of Public Economics, Elsevier, vol. 79(3), pages 429-453, March. [Downloadable!] (restricted)
  4. Huizinga Harry & Nicodeme Gaetan, 2003. "Deposit insurance and international bank deposits," International Finance 0302001, EconWPA. [Downloadable!]
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  5. Caprio, Gerard Jr. & Klingebiel, Daniela, 1996. "Bank insolvencies : cross-country experience," Policy Research Working Paper Series 1620, The World Bank. [Downloadable!]
  6. Laeven, Luc, 2002. "Pricing of deposit insurance," Policy Research Working Paper Series 2871, The World Bank. [Downloadable!]
  7. Mayes, David & Vesala, Jukka, 1998. "On the Problems of Home Country Control," Research Discussion Papers 20/1998, Bank of Finland. [Downloadable!]
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  8. Lane, Philip R. & Sarisoy, Selen, 2000. "Does deposit insurance stimulate capital inflows?," Economics Letters, Elsevier, vol. 69(2), pages 193-200, November. [Downloadable!] (restricted)
  9. Huizinga, Harry & Nicodeme, Gaetan, 2004. "Are international deposits tax-driven," Journal of Public Economics, Elsevier, vol. 88(6), pages 1093-1118, June. [Downloadable!] (restricted)
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  10. Alan J. Auerbach & Roger H. Gordon, 2002. "Taxation of Financial Services under a VAT," American Economic Review, American Economic Association, vol. 92(2), pages 411-416, May. [Downloadable!]
  11. European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission. [Downloadable!]
  12. Harry Huizinga, 2002. "A European VAT on financial services?," Economic Policy, CEPR, CES, MSH, vol. 17(35), pages 497-534, October. [Downloadable!] (restricted)
  13. Demirguc, Asli & Laeven, Luc & Levine, Ross, 2003. "The impact of bank regulations, concentration, and institutions on bank margins," Policy Research Working Paper Series 3030, The World Bank. [Downloadable!]
  14. Demirguc-Kunt, Asli & Huizinga, Harry, 2004. "Market discipline and deposit insurance," Journal of Monetary Economics, Elsevier, vol. 51(2), pages 375-399, March. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Ugo Albertazzi & Leonardo Gambacorta, 2006. "Bank Profitability and Taxation," Computing in Economics and Finance 2006 364, Society for Computational Economics. [Downloadable!]
    Other versions:
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