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Journal of Banking & Finance, 2023
We investigate the impact of a new bank tax in Poland on bank lending behavior. We find that banks respond to the tax by tightening credit supply and increasing the costs of credit to the real sector. However, the responses vary across loan segments. In line with search-for-yield behavior, the tax motivates banks to shift their allocations of household
Marcin Borsuk +2 more
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We investigate the impact of a new bank tax in Poland on bank lending behavior. We find that banks respond to the tax by tightening credit supply and increasing the costs of credit to the real sector. However, the responses vary across loan segments. In line with search-for-yield behavior, the tax motivates banks to shift their allocations of household
Marcin Borsuk +2 more
openaire +2 more sources
2020
Abstract This chapter is concerned with the question of why tax is so often at the heart of highly structured trades entered into by banks. After first considering the position of banks in relation to tax systems, it sets out the reasons why banks have a unique ability to exploit such systems in order to generate revenue streams for ...
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Abstract This chapter is concerned with the question of why tax is so often at the heart of highly structured trades entered into by banks. After first considering the position of banks in relation to tax systems, it sets out the reasons why banks have a unique ability to exploit such systems in order to generate revenue streams for ...
openaire +1 more source
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. We find that the tax announcement had broad effects on the share prices of banks, although the effects are stronger for a subset of soon-to-be
Peter Hull, Masami Imai
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Bank and corporation Taxes in Massachusetts
National Municipal Review, 1925AbstractUnder the present federal statute (Sec. 5219) authorizing the states to tax national banks, the states are given three optional methods of bank taxation. Under the second of these options, which MAssachusetts has chosen, a tax may be laid on the “net income” of national banks at the same rate assessed upon other financial corporations provided ...
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Banks, Taxes, and Nonbank Competition
Journal of Financial Services Research, 2017This paper models banks’ choice of capital structure and interest rates on loans and deposits when financial services markets are characterized by economies of scope, corporate taxes, and competition from nonbanks (shadow banks). In markets with rich retail lending opportunities but limited retail savings, banks may choose high equity capital (low ...
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Central bank digital currency, tax evasion, and inflation tax
Economic Inquiry, 2022Seungduck Lee
exaly
Bank Taxes in the European Union [PDF]
Public Finance Quarterly, 2012 Bank taxes are a result of government measures aimed at managing the consequences of the global economic crisis. During the crisis, governments have recognised the serious impact of the crisis on the banking sector and the fiduciary risk ensuing from the special role banks play in the economy.
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Taxing Banks Fairly offers an ethical perspective on bank taxation and financial stability to complement the traditional political economy approach. It also considers how a bank levy or financial activities tax, could be used to ensure that big banks make a ‘true and fair’ contribution to their insurance by taxpayers. Covering a range of topics on bank
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