Results 261 to 270 of about 38,140 (305)
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SSRN Electronic Journal, 2011
Abstract There is no reason to continue to exempt financial services and products from Value Added Tax in the UK, and indeed elsewhere. Its introduction in the UK would help to precipitate the end of the iniquitous and inefficient ‘free banking’ system.
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Abstract There is no reason to continue to exempt financial services and products from Value Added Tax in the UK, and indeed elsewhere. Its introduction in the UK would help to precipitate the end of the iniquitous and inefficient ‘free banking’ system.
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The Quarterly Review of Economics and Finance, 2016
Abstract The modern agenda for tax reform in developing countries prescribes a broader tax base, with increased reliance on income taxes. To be feasible, governments must be able to broadly monitor receipts of income, a challenge in countries with opaque financial systems.
Scott Gilbert, Bojan Ilievski
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Abstract The modern agenda for tax reform in developing countries prescribes a broader tax base, with increased reliance on income taxes. To be feasible, governments must be able to broadly monitor receipts of income, a challenge in countries with opaque financial systems.
Scott Gilbert, Bojan Ilievski
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The Proposed Bank Tax: To Tax or Not To Tax?
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2012This article considers the bank tax proposed by the Dutch government in late 2011. This bank tax is considered along with two anticipated measures, namely amendments to the regulatory capital requirements for Dutch banks, which are expected to be introduced via an EU Regulation and an EU Directive, and amendments to the Dutch deposit guarantee scheme.
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Taxes and bank capital structure
Journal of Financial Economics, 2013This paper shows that a reduction in tax discrimination between debt and equity funding leads to better capitalized financial institutions. The paper exploits exogenous variation in the tax treatment of debt and equity created by the introduction of a tax shield for equity.
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Экономика и предпринимательство, 2023
В статье рассматривается сущность и необходимость налогового регулирования банковской деятельности для любой страны. В данной научной работе выявлены основные особенности налогообложения деятельности коммерческих банков, а также выявлены наиболее распространенные проблемы, возникающие при налоговом регулировании банковской деятельности, и направления ...
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В статье рассматривается сущность и необходимость налогового регулирования банковской деятельности для любой страны. В данной научной работе выявлены основные особенности налогообложения деятельности коммерческих банков, а также выявлены наиболее распространенные проблемы, возникающие при налоговом регулировании банковской деятельности, и направления ...
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Экономика и предпринимательство, 2020
В статье с теоретической и практической точки зрения осуществлен анализ налога с финансовых транзакций (НФТ), налога на финансовую деятельность (НФД) и банковских сборов. Эти налоги считаются важным инструментом снижения рисков в банковской сфере и являются источником доходов государственного бюджета.
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В статье с теоретической и практической точки зрения осуществлен анализ налога с финансовых транзакций (НФТ), налога на финансовую деятельность (НФД) и банковских сборов. Эти налоги считаются важным инструментом снижения рисков в банковской сфере и являются источником доходов государственного бюджета.
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Central Bank Digital Currency, Tax Evasion, Inflation Tax, and Central Bank Independence
SSRN Electronic Journal, 2020English Abstract: Can introducing Central Bank Digital Currency (CBDC) improve social welfare? We construct a dual currency model to study whether introducing CBDC with a recordkeeping technology can reduce tax evasion incentives in cash transactions, and further achieve a better allocation than in a cash-only economy.
Ohik Kwon, Seungduck Lee, Jaevin Park
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Netherlands Bank Tax Introduced
European Taxation, 2012This note examines a bill presented to the Dutch House of Representatives in December 2011 to implement a bank tax. The tax will exclusively affect financial institutions with a banking licence and is modelled after the UK bank tax. With this tax, the Netherlands has chosen a direction other than that proposed by the European Commission, i.e ...
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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 ...
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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. 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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