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The taxation of banking in an integrating Europe

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  • Huizinga, H.P.

    (Tilburg University)

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

Paper provided by Tilburg University in its series Open Access publications from Tilburg University with number urn:nbn:nl:ui:12-142609.

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Date of creation: 2004
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Publication status: Published in International Tax and Public Finance (2004) v.11, p.551-586
Handle: RePEc:ner:tilbur:urn:nbn:nl:ui:12-142609

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Web page: http://www.tilburguniversity.edu/

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References

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  1. Huizinga, Harry & Nicodeme, Gaetan, 2006. "Deposit insurance and international bank liabilities," Journal of Banking & Finance, Elsevier, Elsevier, vol. 30(3), pages 965-987, March.
  2. Huizinga Harry & Nicodeme Gaetan, 2003. "Deposit insurance and international bank deposits," International Finance, EconWPA 0302001, EconWPA.
  3. H. Huizinga & Ga�tan Nicod�me, 2001. "Are international deposits tax-driven?," European Economy - Economic Papers, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission 152, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
  4. Holthausen, Cornelia & Rønde, Thomas, 2004. "Cooperation in international banking supervision," Working Paper Series, European Central Bank 0316, European Central Bank.
  5. Harry Huizinga, 2002. "A European VAT on financial services?," Economic Policy, CEPR;CES;MSH, CEPR;CES;MSH, vol. 17(35), pages 497-534, October.
  6. Gropp, R. & Vesala, J., 2001. "Deposit Insurance and Moral Hazard: Does the Counterfactual Matter?," Papers 47, Quebec a Montreal - Recherche en gestion.
  7. Huizinga, H.P., 2003. "Comment on 'European banking, past, present, and future'," Open Access publications from Tilburg University, Tilburg University urn:nbn:nl:ui:12-148675, Tilburg University.
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Cited by:
  1. Albertazzi, Ugo & Gambacorta, Leonardo, 2010. "Bank profitability and taxation," Journal of Banking & Finance, Elsevier, Elsevier, vol. 34(11), pages 2801-2810, November.
  2. Chiorazzo, Vincenzo & Milani, Carlo, 2011. "The impact of taxation on bank profits: Evidence from EU banks," Journal of Banking & Finance, Elsevier, Elsevier, vol. 35(12), pages 3202-3212.
  3. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission 24, Directorate General Taxation and Customs Union, European Commission.

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