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Taxation of Interest Income [PDF]
International Tax and Public Finance, 2004 Why is interest income taxed more heavily than other forms of capital income? This differential tax treatment has generated substantial tax arbitrage, resulting in lower tax revenue, efficiency costs, and apparently net gains to rich borrowers and net losses to poor lenders, together suggesting that this tax treatment makes no sense on welfare grounds.
Roger H. Gordon
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Features personal income tax interest
Проблеми Законності, 2013 This article analyzes the international experience and national laws personal income tax on interest. The elements of its legal framework provided by the own assessment introduction in Ukraine of tax on income from interest.
В. О. Рядінська
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Bank performance and Non-interest income diversification: Evidence from Chinese commercial banks. [PDF]
PLoS ONEThis paper aims to investigate the impact of non-interest income diversification on the performance of commercial banks in China. We conduct an empirical analysis using the panel data of 159 Chinese commercial banks from 2006 to 2020.
Yuan Zhao, Yixi Mei, Jun Wang
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Inflation, indexation and interest income taxation
PSL Quarterly Review, 2014 The work looks at the various efforts being made to make tax systems inflation-proof, from both a theoretical and practical standpoint. As to the latter, the author examines the taxation of interest income in an inflationary situation and makes some ...
V. TANZI
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Risk-Adjusted Loan Pricing [PDF]
Risk Management Magazine, 2022 We analyze what are the main pricing components for performing loans. By exploiting a survey conducted by the authors in AIFIRM (2021), we provide empirical evidence about whether and to what extent various pricing criteria are related to interest income
Franco Fiordelisi +3 more
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Influence of interest rates on equality of income distribution [PDF]
Ekonomski Pogledi, 2021 Taking into account the fact that the total world debt (public and private) is about 300 trillion dollars, which represents one third of the annual world gross domestic product and the fact that it has been growing continuously for the last few decades ...
Paunović Miloš
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ANALYSIS OF THE EFFECT OF INTEREST INCOME AND NON-INTEREST INCOME ON BANK LOANS WITH THE VAR MODEL
Trakya University Journal of Social Sciences, 2023 The banking sector is one of the leading sectors in Turkey as well as in the rest of the world, and its existence is important in terms of economy. The banks in the system, on the one hand, carry out their intermediary activities, on the other hand, they
Meltem Duğru, Enver Erdinç Dinçsoy
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Determinant of net interest income of commercial banks in Indonesia [PDF]
Accounting, 2022 This study aims to identify the factors that contribute to the formation of Net interest income (NII) for commercial banks in Indonesia in the short and long-term using the Vector Error Correction Model (VECM).
R. Mahelan Prabantarikso +4 more
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Cogent Business & Management, 2022 This study is aimed to examine the impact of income diversification on bank risk in Vietnam before and during the COVID-19 pandemic by studying commercial banks over the period 2012–2020.
Thanh Tam Le +4 more
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Keunis, 2023 This research was conducted to determine the effect of interest income, security and maturity on corporate sukuk ratings and productivity as a moderating variable (an empirical study of sukuk issuing companies listed on the Indonesia Stock Exchange in ...
Tri Utami, Dila Angraini, Dea Annisa
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