The Taxation of Banking in an Integrating Europe
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.
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.:
- Huizinga, Harry & Nicodeme, Gaetan, 2004.
"Are international deposits tax-driven,"
Journal of Public Economics,
Elsevier, vol. 88(6), pages 1093-1118, June.
- Huizinga, H.P. & Nicodeme, G., 2004. "Are international deposits tax-driven?," Other publications TiSEM 661fe169-5543-452b-b6c9-e, Tilburg University, School of Economics and Management.
- H. Huizinga & Gaëtan Nicodème, 2001. "Are international deposits tax-driven?," European Economy - Economic Papers 2008 - 2015 152, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Harry Huizinga, 2002. "A European VAT on financial services?," Economic Policy, CEPR;CES;MSH, vol. 17(35), pages 497-534, October.
- Huizinga Harry & Nicodeme Gaetan, 2003.
"Deposit insurance and international bank deposits,"
- Huizinga, Harry & Nicodème, Gaëtan, 2003. "Deposit Insurance and International Bank Deposits," CEPR Discussion Papers 3244, C.E.P.R. Discussion Papers.
- Harry Huizinga & Gaëtan Nicodème, 2002. "Deposit insurance and international bank deposits," European Economy - Economic Papers 2008 - 2015 164, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Gropp, R. & Vesala, J., 2001.
"Deposit Insurance and Moral Hazard: Does the Counterfactual Matter?,"
47, Quebec a Montreal - Recherche en gestion.
- Gropp, Reint & Vesala, Jukka, 2001. "Deposit insurance and moral hazard: does the counterfactual matter?," Working Paper Series 0047, European Central Bank.
- Huizinga, Harry & Nicodeme, Gaetan, 2006.
"Deposit insurance and international bank liabilities,"
Journal of Banking & Finance,
Elsevier, vol. 30(3), pages 965-987, March.
- Mayes, David & Vesala, Jukka, 1998. "On the problems of the home country control," Research Discussion Papers 20/1998, Bank of Finland.
- Lane, Philip R. & Sarisoy, Selen, 2000. "Does deposit insurance stimulate capital inflows?," Economics Letters, Elsevier, vol. 69(2), pages 193-200, November.
- Poddar, Satya & English, Morley, 1997. "Taxation of Financial Services Under a Value-Added Tax: Applying the Cash-Flow Approach," National Tax Journal, National Tax Association, vol. 50(1), pages 89-111, March.
When requesting a correction, please mention this item's handle: RePEc:kap:itaxpf:v:11:y:2004:i:4:p:551-568. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sonal Shukla)or (Rebekah McClure)
If references are entirely missing, you can add them using this form.