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Taxing Banks

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Author Info
Kenneth J. McKenzie (Department of Economics University of Calgary)

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Abstract

The purpose of this paper is to present a methodology for calculating marginal effective tax rates (MRTRs) on the activities of financial institutions, particularly banks. The intent is to present the methodology in a "non-technical" manner, with the objective of reaching a broad audience of economists, practitioners and policy makers. While the methodology is applied to a calculation of effective tax rates on credit granting institutions in Canada and the U.S., the approach is generally applicable to similar institutions in other countries, such as Australia.

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File URL: http://www.atax.unsw.edu.au/research/RePEc/discus/ATAXDiscussionPaperNo1.pdf
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Publisher Info
Paper provided by ATAX, University of New South Wales in its series Taxation with number Discussion Paper #1.

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Length: 21 pages
Date of creation: 01 Mar 2000
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Handle: RePEc:nsw:discus:01

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Keywords: Tax Banks Marginal Effective Tax Rate.

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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. Diamond, Douglas W, 1991. "Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt," Journal of Political Economy, University of Chicago Press, vol. 99(4), pages 689-721, August. [Downloadable!] (restricted)
  2. Shaffer, Sherrill, 1989. "Competition in the U.S. banking industry," Economics Letters, Elsevier, vol. 29(4), pages 321-323. [Downloadable!] (restricted)
  3. Chia, Ngee-Choon & Whalley, John, 1999. "The Tax Treatment of Financial Intermediation," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 31(4), pages 704-19, November.
  4. Peter A. Diamond & J. A. Mirrlees, 1968. "Optimal Taxation and Public Production," Working papers 22, Massachusetts Institute of Technology (MIT), Department of Economics.
  5. Caminal, Ramon, 1997. "Financial intermediation and the optimal tax system," Journal of Public Economics, Elsevier, vol. 63(3), pages 351-382, February. [Downloadable!] (restricted)
  6. Robin Boadway & Neil Bruce & Jack Mintz, 1984. "Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 17(1), pages 62-79, February. [Downloadable!] (restricted)
  7. Diamond, Douglas W, 1984. "Financial Intermediation and Delegated Monitoring," Review of Economic Studies, Blackwell Publishing, vol. 51(3), pages 393-414, July. [Downloadable!] (restricted)
  8. Shaffer, Sherrill, 1993. "A Test of Competition in Canadian Banking," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 25(1), pages 49-61, February. [Downloadable!] (restricted)
    Other versions:
  9. Hannan, Timothy H. & Liang, J. Nellie, 1993. "Inferring market power from time-series data : The case of the banking firm," International Journal of Industrial Organization, Elsevier, vol. 11(2), pages 205-218, June. [Downloadable!] (restricted)
    Other versions:
  10. Fama, Eugene F., 1980. "Banking in the theory of finance," Journal of Monetary Economics, Elsevier, vol. 6(1), pages 39-57, January. [Downloadable!] (restricted)
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