Results 21 to 30 of about 38,140 (305)
Taxing Banks: An Evaluation of the German Bank Levy [PDF]
SSRN Electronic Journal, 2014 Abstract Bank distress can have severe negative consequences for the stability of the financial system. Regimes for the restructuring and resolution of banks, financed by bank levies, aim at reducing these costs. This paper evaluates the German bank levy, which has been implemented since 2011. Our analysis offers three main insights.
Claudia M. Buch +2 more
openaire +6 more sources
Forum Scientiae Oeconomia, 2023 Bank taxes meet almost all requirements of optimal taxation (efficiency, fairness and low administration costs) apart from the stability of revenues they provide to the state.
Andrzej Karpowicz +2 more
doaj +1 more source
What Best Predicts Corporate Bank Loan Defaults? An Analysis of Three Different Variable Domains
Risks, 2021 This paper aims to compare the accuracy of financial ratios, tax arrears and annual report submission delays for the prediction of bank loan defaults. To achieve this, 12 variables from these three domains are used, while the study applies a longitudinal
Keijo Kohv, Oliver Lukason
doaj +1 more source
Special taxes in banking [PDF]
Perspectives of Innovations, Economics and Business, 2012 This article applies to the proposed introduction of a special bank tax, which is currently under discussion in both Europe and the USA. The paper observes the possible models of such a bank tax. It describes several types of bank tax, which has already been introduced in some countries; discusses whether this is actually an anti-crisis instrument, and
Masiukiewicz, Piotr +3 more
openaire +4 more sources
, 2022 This document provides the highlights and key recommendations from the VAT Digital Toolkit for Latin America and the Caribbean, available at https://publications.iadb.org/en/vat-digital-toolkit-latin-america-and-caribbean. This Toolkit aims to assist tax
Inter-American Development Bank
core +1 more source
Revenue Statistics in Latin America and the Caribbean 1990-2015 [PDF]
, 2017 The Revenue Statistics in Latin America and the Caribbean publication compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies, the majority of which are not OECD member countries.
Inter-American Development Bank
core +1 more source
Revenue Statistics in Latin America and the Caribbean 2019 [PDF]
, 2019 This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean
Inter-American Development Bank
core +1 more source
Revenue Statistics in Latin America and the Caribbean 2020 [PDF]
, 2020 This report compiles comparable tax revenue statistics over the period 1990-2018 for 26 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean
Inter-American Development Bank
core +1 more source
Falah: Jurnal Ekonomi Syariah, 2018 This study aims to reveal the comparison of Third Party Funds (DPK) of sharia bank as Bank Perception Tax Amnesty policy in 2016.This study used a comparative quantitative approach with the subject of research is the Third Party Funds of sharia bank the ...
Tk. Umar Johan, Muslikhati Muslikhati
doaj +1 more source
The Impact of Taxing the Interest on Savings on the Economic Variables in Iran: A DSGE Approach [PDF]
سیاستگذاری اقتصادی, 2022 Introduction: Reducing dependence on oil revenues and financing government expenditures from tax revenues have always been emphasized in the country's development plans. Increasing the role of taxes in financing the government budget, as a stable source,
Paria Nejadaghaeianvash +3 more
doaj +1 more source