The impact of taxation on bank profits: Evidence from EU banks
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DOI: 10.1016/j.jbankfin.2011.05.002
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"Macroeconomic Effects of Taxes on Banking,"
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- Gunther Capelle-Blancard & Olena Havrylchyk, 2014. "The burden of bank taxation: Corporate income tax vs. bank levy," Post-Print hal-01297087, HAL.
- Gunther Capelle-Blancard & Olena Havrylchyk, 2017.
"Incidence of Bank Levy and Bank Market Power,"
Review of Finance, European Finance Association, vol. 21(3), pages 1023-1046.
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- Gunther Capelle-Blancard & Olena Havrylchyk, 2017. "Incidence of Bank Levy and Bank Market Power," Post-Print hal-01441765, HAL.
- Gerasimos T. Soldatos & Erotokritos Varelas, 2016.
"Loan as a Durable Good and Bank Indirect-Tax Incidence,"
International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 7(1), pages 33-38, January.
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- Busch, Ramona & Koziol, Philipp & Mitrovic, Marc, 2015. "Many a little makes a mickle: Macro portfolio stress test for small and medium-sized German banks," Discussion Papers 23/2015, Deutsche Bundesbank.
- Karolina Puławska, 2022. "Effects of the bank levy introduction on the interbank market," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(1), pages 844-864, January.
- Michael Kogler, 2019.
"On the incidence of bank levies: theory and evidence,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 677-718, August.
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- Gawehn, Vanessa, 2019. "Banks and corporate income taxation: A review," arqus Discussion Papers in Quantitative Tax Research 247, arqus - Arbeitskreis Quantitative Steuerlehre.
- Soldatos, Gerasimos T. & Varelas, Erotokritos, 2015. "Loan as a Durable Good and Bank Indirect-Tax Incidence," MPRA Paper 68220, University Library of Munich, Germany.
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- Mamatzakis, E, 2014. "Does Business Regulation Matter for Banks in the European Union?," MPRA Paper 60200, University Library of Munich, Germany.
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Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 67(5), pages 372-395, October.
- Svatopluk Kapounek, 2016. "The Impact of Institutional Quality on Bank Lending Activity: Evidence from Bayesian Model Averaging," MENDELU Working Papers in Business and Economics 2016-69, Mendel University in Brno, Faculty of Business and Economics.
- Busch, Ramona & Koziol, Philipp & Mitrovic, Marc, 2018. "Many a little makes a mickle: Stress testing small and medium-sized German banks," The Quarterly Review of Economics and Finance, Elsevier, vol. 68(C), pages 237-253.
- Chronopoulos, Dimitris K. & Sobiech, Anna L. & Wilson, John O.S., 2019. "The Australian bank levy: Do shareholders pay?," Finance Research Letters, Elsevier, vol. 28(C), pages 412-415.
- Faluk Shair & Na Sun & Sun Shaorong & Firdos Atta & Muhammad Hussain, 2019. "Impacts of risk and competition on the profitability of banks: Empirical evidence from Pakistan," PLOS ONE, Public Library of Science, vol. 14(11), pages 1-27, November.
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More about this item
Keywords
Bank profitability; Tax-shifting; Taxation; Financial stability;All these keywords.
JEL classification:
- E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
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