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The taxation of domestic and foreign banking
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Cited by:
- Burietz, A. & Ongena, S. & Picault, M., 2023.
"Taxing banks leverage and syndicated lending: A cross-country comparison,"
International Review of Law and Economics, Elsevier, vol. 73(C).
- Aurore Burietz & Steven Ongena & Matthieu Picault, 2022. "Taxing Banks Leverage and Syndicated Lending: A Cross-Country Comparison," Swiss Finance Institute Research Paper Series 22-17, Swiss Finance Institute.
- Aurore Burietz & Steven Ongena & Matthieu Picault, 2023. "Taxing Banks Leverage and Syndicated Lending: A Cross-Country Comparison," Post-Print hal-03810450, HAL.
- Harry Huizinga & Johannes Voget & Wolf Wagner, 2014.
"International Taxation and Cross-Border Banking,"
American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 94-125, May.
- Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
- Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM 314f859c-46d4-4543-9479-f, Tilburg University, School of Economics and Management.
- Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1226, Oxford University Centre for Business Taxation.
- Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Discussion Paper 2011-066, Tilburg University, Center for Economic Research.
- Huizinga, Harry & Wagner, Wolf & Voget, Johannes, 2011. "International Taxation and Cross-Border Banking," CEPR Discussion Papers 8436, C.E.P.R. Discussion Papers.
- Huizinga, H.P. & Voget, J. & Wagner, W.B., 2011. "International Taxation and Cross-Border Banking," Other publications TiSEM d4948606-a7f9-4702-8879-e, Tilburg University, School of Economics and Management.
- Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," Working Papers 1225, Oxford University Centre for Business Taxation.
- Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Working Papers 18483, National Bureau of Economic Research, Inc.
- Aguima Aime Bernard Lompo, 2021. "How Financial Sector Development Improve Tax Revenue Mobilization for Developing Countries?," Working Papers hal-03328502, HAL.
- Buch, Claudia M. & DeLong, Gayle, 2004.
"Cross-border bank mergers: What lures the rare animal?,"
Journal of Banking & Finance, Elsevier, vol. 28(9), pages 2077-2102, September.
- DeLong, Gayle L. & Buch, Claudia M., 2001. "Cross-Border Bank Mergers: What Lures the Rare Animal?," Kiel Working Papers 1070, Kiel Institute for the World Economy (IfW Kiel).
- Albertazzi, Ugo & Gambacorta, Leonardo, 2010.
"Bank profitability and taxation,"
Journal of Banking & Finance, Elsevier, vol. 34(11), pages 2801-2810, November.
- Ugo Albertazzi & Leonardo Gambacorta, 2006. "Bank Profitability and Taxation," Computing in Economics and Finance 2006 364, Society for Computational Economics.
- Ugo Albertazzi & Leonardo Gambacorta, 2007. "Bank profitability and taxation," Temi di discussione (Economic working papers) 649, Bank of Italy, Economic Research and International Relations Area.
- De Vito, Antonio & Pancotto, Livia & Perdichizzi, Salvatore & Reghezza, Alessio, 2023. "Don’t go on holiday in August! Market reaction to an unexpected windfall tax on banks," Economics Letters, Elsevier, vol. 233(C).
- 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.
- Soldatos, Gerasimos T. & Varelas, Erotokritos, 2015. "Loan as a Durable Good and Bank Indirect-Tax Incidence," MPRA Paper 67588, University Library of Munich, Germany.
- Petr Janský, 2020.
"European banks and tax havens: evidence from country-by-country reporting,"
Applied Economics, Taylor & Francis Journals, vol. 52(54), pages 5967-5985, November.
- Petr Jansky, 2018. "European Banks and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES 2018/38, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2018.
- Bilicka, Katarzyna & Scur, Daniela, 2024.
"Organizational capacity and profit shifting,"
Journal of Public Economics, Elsevier, vol. 238(C).
- Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," CEP Discussion Papers dp1795, Centre for Economic Performance, LSE.
- Scur, Daniela & Bilicka, Katarzyna, 2021. "Organizational capacity and profit shifting," CEPR Discussion Papers 16502, C.E.P.R. Discussion Papers.
- Katarzyna Bilicka & Daniela Scur, 2022. "Organizational capacity and profit shifting," POID Working Papers 048, Centre for Economic Performance, LSE.
- Katarzyna A. Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," NBER Working Papers 29225, National Bureau of Economic Research, Inc.
- Bilicka, Katarzyna & Scur, Daniela, 2021. "Organizational capacity and profit shifting," LSE Research Online Documents on Economics 113874, London School of Economics and Political Science, LSE Library.
- Katarzyna Anna Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," CESifo Working Paper Series 9284, CESifo.
- Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," POID Working Papers 019, Centre for Economic Performance, LSE.
- Gunther Capelle-Blancard & Olena Havrylchyk, 2014.
"The burden of bank taxation: corporate income tax vs. bank levy,"
Chapters, in: Sajid M. Chaudhry & Andrew W Mullineux (ed.), Taxing Banks Fairly, chapter 4, pages 73-89,
Edward Elgar Publishing.
- 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, 2014. "The burden of bank taxation: Corporate income tax vs. bank levy," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01297087, HAL.
- Huizinga, Harry & Nicodeme, Gaetan, 2006.
"Foreign ownership and corporate income taxation: An empirical evaluation,"
European Economic Review, Elsevier, vol. 50(5), pages 1223-1244, July.
- Huizinga, Harry & Nicodème, Gaëtan, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," CEPR Discussion Papers 3952, C.E.P.R. Discussion Papers.
- Harry Huizinga & Gaetan Nicodeme, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," Public Economics 0310005, University Library of Munich, Germany.
- Harry Huizinga & Gaëtan Nicodème, 2003. "Foreign ownership and corporate income taxation : an empirical evaluation," European Economy - Economic Papers 2008 - 2015 185, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Jan-Egbert Sturm & Barry Williams, 2002. "Deregulation, Entry of Foreign Banks and Bank Efficiency in Australia," CESifo Working Paper Series 816, CESifo.
- Copenhagen Economics, 2012. "Taxation of Cross-Border Dividends Payments Within the EU," Taxation Studies 0041, Directorate General Taxation and Customs Union, European Commission.
- Gawehn, Vanessa, 2019. "Banks and corporate income taxation: A review," arqus Discussion Papers in Quantitative Tax Research 247, arqus - Arbeitskreis Quantitative Steuerlehre.
- Schwarz, Peter, 2011. "Money launderers and tax havens: Two sides of the same coin?," International Review of Law and Economics, Elsevier, vol. 31(1), pages 37-47, March.
- Verena K. Dutt & Christopher A. Ludwig & Katharina Nicolay & Heiko Vay & Johannes Voget, 2019.
"Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1259-1290, December.
- Dutt, Verena Katharina & Ludwig, Christopher Alexander & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181537, Verein für Socialpolitik / German Economic Association.
- Dutt, Verena & Ludwig, Christopher A. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," ZEW Discussion Papers 18-019, ZEW - Leibniz Centre for European Economic Research.
- Borsuk, Marcin & Kowalewski, Oskar & Qi, Jianping, 2023. "The dark side of bank taxes," Journal of Banking & Finance, Elsevier, vol. 157(C).
- Soldatos, Gerasimos T. & Varelas, Erotokritos, 2015. "Loan as a Durable Good and Bank Indirect-Tax Incidence," MPRA Paper 68220, University Library of Munich, Germany.
- Demirguc-Kunt, Asli & Huizinga, Harry, 2000. "Financial structure and bank profitability," Policy Research Working Paper Series 2430, The World Bank.
- Stöwhase, Sven, 2002. "Profit Shifting opportunities, Multinationals, and the determinants of FDI," Discussion Papers in Economics 29, University of Munich, Department of Economics.
- John Creedy & Norman Gemmell, 2011.
"Corporation tax asymmetries: effective tax rates and profit shifting,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 422-435, August.
- John Creedy & Norman Gemmell, 2008. "Corporation Tax Asymmetries:Effective Tax Rates and Profit Shifting," Department of Economics - Working Papers Series 1028, The University of Melbourne.
- Crespi, Rafel & Garcia-Cestona, Miguel A. & Salas, Vicente, 2004. "Governance mechanisms in Spanish banks. Does ownership matter?," Journal of Banking & Finance, Elsevier, vol. 28(10), pages 2311-2330, October.
- Sven Stöwhase, 2005.
"Asymmetric Capital Tax Competition with Profit Shifting,"
Journal of Economics, Springer, vol. 85(2), pages 175-196, August.
- Stöwhase, Sven, 2004. "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics 454, University of Munich, Department of Economics.
- Kalyvas, Antonios Nikolaos & Mamatzakis, Emmanuel, 2014.
"Does business regulation matter for banks in the European Union?,"
Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 32(C), pages 278-324.
- Mamatzakis, E, 2014. "Does Business Regulation Matter for Banks in the European Union?," MPRA Paper 60200, University Library of Munich, Germany.
- Aneta Hryckiewicz & Piotr Mielus & Karolina Skorulska & Malgorzata Snarska, 2018. "Does a bank levy increase frictions on the interbank market?," KAE Working Papers 2018-033, Warsaw School of Economics, Collegium of Economic Analysis.
- Dominika Langenmayr & Franz Reiter, 2022.
"Trading offshore: evidence on banks’ tax avoidance,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 124(3), pages 797-837, July.
- Dominika Langenmayr & Franz Reiter, 2017. "Trading Offshore: Evidence on Banks' Tax Avoidance," CESifo Working Paper Series 6664, CESifo.
- Huizinga, Harry & Laeven, Luc, 2008.
"International profit shifting within multinationals: A multi-country perspective,"
Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1164-1182, June.
- Harry Huizinga & Luc Laeven, 2006. "International profit shifting within multinationals: a multi-country perspective," European Economy - Economic Papers 2008 - 2015 260, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Gunther Capelle-Blancard & Olena Havrylchyk, 2013.
"The Ability of Banks to Shift Corporate Income Taxes to Customers,"
Working Papers
2013-09, CEPII research center.
- Gunther Capelle-Blancard & Olena Havrylchyk, 2014. "The ability of banks to shift corporate income taxes to customers," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01296636, HAL.
- Gunther Capelle-Blancard & Olena Havrylchyk, 2014. "The ability of banks to shift corporate income taxes to customers," Post-Print hal-01296636, HAL.
- 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.
- Gong, D. & Ligthart, J.E., 2013. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Other publications TiSEM f9b428b8-baff-441e-a73d-2, Tilburg University, School of Economics and Management.
- Gong, D. & Ligthart, J.E., 2013. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Other publications TiSEM 4dd3b595-be28-460f-8889-2, Tilburg University, School of Economics and Management.
- Gong, D. & Ligthart, J.E., 2013. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks," Discussion Paper 2013-067, Tilburg University, Center for Economic Research.
- Mona Barake, 2023. "Tax Planning by European Banks," Working Papers halshs-03925346, HAL.
- Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers 0702, Oxford University Centre for Business Taxation.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017.
"Banks Defy Gravity in Tax Havens,"
Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers)
hal-03101505, HAL.
- Delatte, Anne-Laure & Capelle-Blancard, Gunther & Bouvatier, Vincent, 2018. "Banks Defy Gravity in Tax Havens," CEPR Discussion Papers 12222, C.E.P.R. Discussion Papers.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers hal-03101505, HAL.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
- 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.
- Gunther Capelle-Blancard & Olena Havrylchyk, 2017. "Incidence of Bank Levy and Bank Market Power," Review of Finance, European Finance Association, vol. 21(3), pages 1353-1353.
- Gunther Capelle-Blancard & Olena Havrylchyk, 2013. "Incidence of Bank Levy and Bank Market Power," Working Papers 2013-21, CEPII research center.
- Gunther Capelle-Blancard & Olena Havrylchyk, 2017. "Incidence of Bank Levy and Bank Market Power," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01441765, HAL.
- Gunther Capelle-Blancard & Olena Havrylchyk, 2017. "Incidence of Bank Levy and Bank Market Power," Post-Print hal-01441765, HAL.
- 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.
- Kogler, Michael, 2016. "On the Incidence of Bank Levies: Theory and Evidence," Economics Working Paper Series 1606, University of St. Gallen, School of Economics and Political Science.
- Taha, Roshaiza & Colombage, Sisira R.N. & Maslyuk, Svetlana & Nanthakumar, Loganathan, 2013. "Does financial system activity affect tax revenue in Malaysia? Bounds testing and causality approach," Journal of Asian Economics, Elsevier, vol. 24(C), pages 147-157.
- Salihu, Ibrahim Aramide & Annuar, Hairul Azlan & Sheikh Obid, Siti Normala, 2015. "Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 138-147.
- Andrzej Karpowicz & Zbigniew Korzeb & Paweł Niedziółka, 2022. "Macroeconomic and sectoral specific determinants of bank levies’ inflows in European Union," Bank i Kredyt, Narodowy Bank Polski, vol. 53(2), pages 183-202.
- Bellucci, Andrea & Fatica, Serena & Heynderickx, Wouter & Kvedaras, Virmantas & Pagano, Andrea, 2023. "Liability taxes, risk, and the cost of banking crises," Journal of Corporate Finance, Elsevier, vol. 79(C).
- Michal Jurek, 2014. "Role and impact of different types of financial institutions on economic performance and stability of the real sector in selected EU member states," Working papers wpaper36, Financialisation, Economy, Society & Sustainable Development (FESSUD) Project.
- Copenhagen Economics, 2011. "Elasticities of Financial Instruments, Profits and Remuneration," Taxation Papers 30, Directorate General Taxation and Customs Union, European Commission.
- Claudia M. Buch & Gayle L. DeLong, 2008. "Banking Globalization: International Consolidation and Mergers in Banking," IAW Discussion Papers 38, Institut für Angewandte Wirtschaftsforschung (IAW).
- 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.
- Ernesto Zangari & Elena Pisano, 2019. "Forward-looking effective tax rates in the banking sector," Temi di discussione (Economic working papers) 1236, Bank of Italy, Economic Research and International Relations Area.
- Caporale, Guglielmo Maria & Lodh, Suman & Nandy, Monomita, 2017.
"The performance of banks in the MENA region during the global financial crisis,"
Research in International Business and Finance, Elsevier, vol. 42(C), pages 583-590.
- Guglielmo Maria Caporale & Suman Lodh & Monomita Nandy, 2016. "The Performance of Banks in the MENA Region During the Global Financial Crisis," CESifo Working Paper Series 5921, CESifo.
- Guglielmo Maria Caporale & Suman Lodh & Monomita Nandy, 2016. "The Performance of Banks in the MENA Region during the Global Financial Crisis," Discussion Papers of DIW Berlin 1580, DIW Berlin, German Institute for Economic Research.
- Minh To, Huong & Tripe, David, 2002. "Factors influencing the performance of foreign-owned banks in New Zealand," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 12(4-5), pages 341-357.
- Karolina Puławska, 2021. "The Effect of Bank Levy Introduction on Commercial Banks in Europe," JRFM, MDPI, vol. 14(6), pages 1-26, June.
- Williams, Barry, 2003. "Domestic and international determinants of bank profits: Foreign banks in Australia," Journal of Banking & Finance, Elsevier, vol. 27(6), pages 1185-1210, June.
- Sanderson Abel & Pierre Le Roux, 2016. "Determinants of Banking Sector Profitability in Zimbabwe," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 845-854.
- Buch, Claudia M. & Hilberg, Björn & Tonzer, Lena, 2016.
"Taxing banks: An evaluation of the German bank levy,"
Journal of Banking & Finance, Elsevier, vol. 72(C), pages 52-66.
- Claudia M. Buch & Björn Hilberg & Lena Tonzer, 2014. "Taxing Banks: An Evaluation of the German Bank Levy," CESifo Working Paper Series 4704, CESifo.
- Buch, Claudia M. & Hilberg, Björn & Tonzer, Lena, 2014. "Taxing banks: An evaluation of the German bank levy," Discussion Papers 38/2014, Deutsche Bundesbank.
- Schwarz, Peter, 2009. "Why are countries reluctant to exchange information on interest income? Participation in and effectiveness of the EU Savings Tax Directive," International Review of Law and Economics, Elsevier, vol. 29(2), pages 97-105, June.
- Naeem Akram, 2016. "Do Financial Sector Activities Affect Tax Revenue in Pakistan?," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 21(2), pages 153-169, July-Dec.
- 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.
- Dutt, Verena K. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2019. "Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures," ZEW Discussion Papers 19-042, ZEW - Leibniz Centre for European Economic Research.
- Daniel Hoechle & Stefan Ruenzi & Nic Schaub & Markus Schmid, 2018. "Financial Advice and Bank Profits," The Review of Financial Studies, Society for Financial Studies, vol. 31(11), pages 4447-4492.
- Subagio Efendi & Salim Darmadi & Robert Czernkowski, 2022. "Are Financial Institutions Tax Aggressive? Evidence From Corporate Tax Return Data," Bulletin of Monetary Economics and Banking, Bank Indonesia, vol. 25(2), pages 175-204, August.
- Gawehn, Vanessa & Müller, Jens, 2019. "Tax avoidance - are banks any different?," arqus Discussion Papers in Quantitative Tax Research 239, arqus - Arbeitskreis Quantitative Steuerlehre.
- Kosmidou, Kyriaki & Pasiouras, Fotios & Tsaklanganos, Angelos, 2007. "Domestic and multinational determinants of foreign bank profits: The case of Greek banks operating abroad," Journal of Multinational Financial Management, Elsevier, vol. 17(1), pages 1-15, February.
- Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.
- Wright, April, 2002. "The impact of competition on the operations of foreign banks in Australia in the post-deregulation period," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 12(4-5), pages 359-375.
- Hryckiewicz Aneta & Puławska Karolina, 2022. "How to Design a Bank Levy: The Effect of a Levy Scheme on Bank Performance and its Activities," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 30(3), pages 136-174, September.