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Does Taxation on Banks Tax Bank Borrowers? Evidence from the Tokyo Bank Tax Experiment [PDF]
, 2011 We investigate the economic impacts of bank taxation on the value of banks and that of borrowing firms, exploiting the surprise announcement of a tax by the Tokyo metropolitan government as a natural experiment.
Masami Imai, Peter Hull
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SOCIAL ACCEPTANCE OF PROFITABILITY OF POLISH BANKS IN THE CONTEXT OF INTRODUCTION OF THE BANK TAX [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 In the opinion of general public Polish commercial banks earn too much from their activities as compared to the contributions they pay to the state budget.
Paweł Mrowiec
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Theory, Methodology, Practice, 2012 The ongoing international financial crisis plays a decisive role in our daily lives. As in the previous century, the problem began in the United States and spilled over from there to the member states of the European Union. The history and causes of the
Márk Fenyő
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Investigating the effects of a permanent tax shock on banking interest on Economic Variables in Iran: A deterministic DSGE Approach [PDF]
اقتصاد باثبات, 2022 Taxes are considered as a stable and sustainable source of public financing of governments and policy makers which always looking to make the most of this financial tool by establishing optimal tax laws in order to achieve economic goals.
Paria Nejadaghaeianvash +3 more
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Effect of Corporate and Dividend Income Tax Rates on Bank Capital
International Research Journal of Business Studies, 2022 The study uses quantitative method to estimate the effect of Corporate- and Dividend-Income-Tax rates on Total-Bank-Capital, Tier-1-Bank-Capital, and Tier-2-Bank-Capital ratios. The samples are banks from ASEAN-4 countries, i.e.
Adrian Teja
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The Impact of Deferred Tax and Tax-to-Book Ratio on Financial Performance of the Sharia Commercial Banks in Indonesia [PDF]
Облік і фінанси, 2023 Measuring financial performance by analyzing factors affecting profit is an important component of financial management. The role of profit in Sharia banking is not only limited to determining good or bad financial performance but also determines how ...
Busra +4 more
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Investigating the Effects of Stock Earnings and Bank Deposits Tax Shocks in the Context of Keynesian Dynamic Stochastic General Equilibrium [PDF]
سیاستگذاری اقتصادی, 2022 Introduction: In most countries, government expenditures are provided from tax revenues. But, in Iran, government budget depends on oil revenues. In other words, various economic activities in Iran such as bank deposits interest and stock earnings are ...
Ahmad Gholami +2 more
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Finanse i Prawo Finansowe, 2022 The purpose of the article/hypothesis. The purpose of the paper is the evaluation of using STIR to blockade the bank account by tax administration. The research hypothesis is as follows: The blockade of the bank account by the use of STIR is abused by ...
Radosław Witczak
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Do Commercial Banks in Poland Pass the Bank Tax On to Their Customers?
Annales Universitatis Mariae Curie-Skłodowska Sectio H, Oeconomia, 2022 Theoretical background: Bank tax was introduced in Poland in February 2016. As a consequence, several banks with assets surpassing certain value need to cope with the additional burden.
Andrzej Karpowicz +2 more
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Financial Law Review, 2021 The article deals with the relationship between bank secrecy and tax transparency. It studies the issues of confidential information (which forms bank secrecy) being presented to tax authorities, also
Elena Vyacheslavovna Pokachalova +2 more
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