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Bank levy – an anti-crisis solution or a fiscal instrument? (Podatek bankowy – narzedzie antykryzysowe czy instrument fiskalny)

Author

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  • Justyna Lupinska

    (Kolegium Zarzadzania i Finansow, Szkola Glowna Handlowa w Warszawie)

Abstract

The main goal of this article is to present the possibility of internalization of negative externalities generated by banks. The conducted survey takes into account Polish banks’ adaptive response to newly implemented tax (tax optimization) and co-effects of group response materialized on local interbank and sovereign debt markets. The empirical assessment of bank levy introduction and evaluation of its externalities internalization potential was based on statistical data gathered in 2015–2017.

Suggested Citation

  • Justyna Lupinska, 2018. "Bank levy – an anti-crisis solution or a fiscal instrument? (Podatek bankowy – narzedzie antykryzysowe czy instrument fiskalny)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(76), pages 138-159.
    • Handle: RePEc:sgm:pzwzuw:v:16:i:76:y:2018:p:138-159
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    File URL: https://pz.wz.uw.edu.pl/resources/html/article/details?id=187578
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    More about this item

    Keywords

    negative externalities internalization; bank levy; tax optimization;
    All these keywords.

    JEL classification:

    • G01 - Financial Economics - - General - - - Financial Crises
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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