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Special taxes in banking

Author

Listed:
  • Piotr Masiukiewicz
  • Pawel Dec

Abstract

This article applies to the proposed introduction of a special bank tax, which is currently under discussion in both Europe and the USA. The paper observes the possible models of such a bank tax. It describes several types of bank tax, which has already been introduced in some countries; discusses whether this is actually an anti-crisis instrument, and characterized the key works that take place over such a tax in the European Union.

Suggested Citation

  • Piotr Masiukiewicz & Pawel Dec, 2012. "Special taxes in banking," Perspectives of Innovation in Economics and Business (PIEB), Prague Development Center, vol. 11(2), pages 61-68, May.
    • Handle: RePEc:pdc:jrpieb:v:11:y:2012:i:2:p:61-68
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    File URL: https://academicpublishingplatforms.com/downloads/pdfs/pieb/volume11/201607180353_06_PIEB_Vol11_Issue2_2012_Dec_Masiukiewicz_Special_bank_tax_pp.61-68.pdf
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    References listed on IDEAS

    as
    1. Pawel DEC & Piotr MASIUKIEWICZ, 2011. "Bank Tax in the European Union," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 91-96.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Dia, Enzo & VanHoose, David, 2023. "Macroprudential regulatory policies with a dominant-bank oligopoly and fringe banks," Journal of Economics and Business, Elsevier, vol. 124(C).

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    2. Masiukiewicz, Piotr & Dec, Pawel, 2012. "Special taxes in banking," Perspectives of Innovations, Economics and Business (PIEB), Prague Development Center (PRADEC), vol. 10(1-2), pages 1-8, May.

    More about this item

    Keywords

    Bank tax; financial crisis; models of bank tax; bank assets; anti-crisis instrument;
    All these keywords.

    JEL classification:

    • E44 - Macroeconomics and Monetary Economics - - Money and Interest Rates - - - Financial Markets and the Macroeconomy
    • E65 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Studies of Particular Policy Episodes
    • F42 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - International Policy Coordination and Transmission
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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