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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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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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Central bank digital currency, tax evasion, and inflation tax
Economic Inquiry, 2022Seungduck Lee, Jaevin Park
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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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Optimal investment and financing with a bank-tax-interaction
Finance Research Letters, 2020Jinqiang Yang
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Effective tax rates for bank entities across European Union. The role of loan loss provisions
Economic Research-Ekonomska Istrazivanja, 2022Sebastian Lazar, Alin Marius Andries
exaly