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The taxation of banking in an integrating Europe

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  • Huizinga, H.P.

    (Tilburg University, School of Economics and Management)

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  • Huizinga, H.P., 2004. "The taxation of banking in an integrating Europe," Other publications TiSEM 919098e1-4329-4449-b171-0, Tilburg University, School of Economics and Management.
    • Handle: RePEc:tiu:tiutis:919098e1-4329-4449-b171-06e20ca8af61
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    File URL: https://repository.tilburguniversity.edu/bitstreams/d4bbd7a1-c444-4db8-af90-96f54d542b46/download
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    References listed on IDEAS

    as
    1. Huizinga, Harry & Nicodeme, Gaetan, 2006. "Deposit insurance and international bank liabilities," Journal of Banking & Finance, Elsevier, vol. 30(3), pages 965-987, March.
    2. 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;National Tax Journal, vol. 50(1), pages 89-111, March.
    3. repec:zbw:bofrdp:1998_020 is not listed on IDEAS
    4. 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.
    5. 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.
    6. Lane, Philip R. & Sarisoy, Selen, 2000. "Does deposit insurance stimulate capital inflows?," Economics Letters, Elsevier, vol. 69(2), pages 193-200, November.
    7. Mayes, David & Vesala, Jukka, 1998. "On the problems of the home country control," Research Discussion Papers 20/1998, Bank of Finland.
    8. Vesala, Jukka & Gropp, Reint, 2001. "Deposit insurance and moral hazard: does the counterfactual matter?," Working Paper Series 47, European Central Bank.
    9. Caprio, Gerard Jr. & Klingebiel, Daniela, 1996. "Bank insolvencies : cross-country experience," Policy Research Working Paper Series 1620, The World Bank.
    10. 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.
    11. Huizinga, Harry & Nicodeme, Gaetan, 2004. "Are international deposits tax-driven," Journal of Public Economics, Elsevier, vol. 88(6), pages 1093-1118, June.
    12. Harry Huizinga, 2002. "A European VAT on financial services? [‘Taxation of financial services under a VAT’]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 17(35), pages 497-534.
    13. European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission.
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    Cited by:

    1. Albertazzi, Ugo & Gambacorta, Leonardo, 2010. "Bank profitability and taxation," Journal of Banking & Finance, Elsevier, vol. 34(11), pages 2801-2810, November.
    2. Gawehn, Vanessa, 2019. "Banks and corporate income taxation: A review," arqus Discussion Papers in Quantitative Tax Research 247, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Ronald B. Davies & Neill Killeen, 2018. "The Effect of Tax Treaties on Market Based Finance: Evidence using Firm-Level Data," Working Papers 201818, School of Economics, University College Dublin.
    4. Di Gong & Shiwei Hu & Jenny Ligthart, 2015. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Journal of Financial Services Research, Springer;Western Finance Association, vol. 48(3), pages 193-213, December.
    5. Karolina Puławska, 2021. "The Effect of Bank Levy Introduction on Commercial Banks in Europe," JRFM, MDPI, vol. 14(6), pages 1-26, June.
    6. Chiorazzo, Vincenzo & Milani, Carlo, 2011. "The impact of taxation on bank profits: Evidence from EU banks," Journal of Banking & Finance, Elsevier, vol. 35(12), pages 3202-3212.
    7. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.

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