IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

The Taxation of Banking in an Integrating Europe

  • Harry Huizinga

    ()

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.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://journals.kluweronline.com/issn/0927-5940/contents
Download Restriction: no

Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 11 (2004)
Issue (Month): 4 (08)
Pages: 551-568

as
in new window

Handle: RePEc:kap:itaxpf:v:11:y:2004:i:4:p:551-568
Contact details of provider: Web page: http://www.springerlink.com/link.asp?id=102915

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.:

as in new window
  1. Harry Huizinga & Ga�tan Nicod�me, 2002. "Deposit insurance and international bank deposits," European Economy - Economic Papers 164, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  2. H. Huizinga & Ga�tan Nicod�me, 2001. "Are international deposits tax-driven?," European Economy - Economic Papers 152, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  3. 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.
  4. Gropp, R. & Vesala, J., 2001. "Deposit Insurance and Moral Hazard: Does the Counterfactual Matter?," Papers 47, Quebec a Montreal - Recherche en gestion.
  5. Harry Huizinga, 2002. "A European VAT on financial services?," Economic Policy, CEPR;CES;MSH, vol. 17(35), pages 497-534, October.
  6. repec:ner:tilbur:urn:nbn:nl:ui:12-142606 is not listed on IDEAS
  7. Lane, Philip R. & Sarisoy, Selen, 2000. "Does deposit insurance stimulate capital inflows?," Economics Letters, Elsevier, vol. 69(2), pages 193-200, November.
  8. Huizinga, Harry & Nicodeme, Gaetan, 2006. "Deposit insurance and international bank liabilities," Journal of Banking & Finance, Elsevier, vol. 30(3), pages 965-987, March.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

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: (Guenther Eichhorn)

or (Christopher F. Baum)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.