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Taxing Banks

Author

Listed:
  • Kenneth J. McKenzie

    (Department of Economics University of Calgary)

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.

Suggested Citation

  • Kenneth J. McKenzie, 2000. "Taxing Banks," Taxation Discussion Paper #1, ATAX, University of New South Wales.
    • Handle: RePEc:nsw:discus:01
    as

    Download full text from publisher

    File URL: http://www.atax.unsw.edu.au/research/RePEc/discus/ATAXDiscussionPaperNo1.pdf
    Download Restriction: no
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