Results 1 to 10 of about 4,487,646 (263)
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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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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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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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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The Vanishing Interest Income of Chinese Banks [PDF]
SSRN Electronic Journal, 2020 Abstract Chinese banks likely have more nonperforming loans (NPLs) than officially reported. Banks’ NPLs often deviate from Benford's law. As hidden NPLs earn no interest income, loan quality problems may erode the gross interest income of banks.
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Incidence of an interest income tax [PDF]
Journal of Economic Theory, 1970 Recent analyses of the corporation income tax have tended to concentrate either on short-run shifting through market imperfection9 or on the shifting of capital between the incorporated and unincorporated sectors.2 Little attention has been paid to the impact of this tax on saving propensities and the level of capital formation.
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Raising Interest Rates for Improving Income
Journal of Central Banking Theory and Practice, 2023 Abstract This paper illustrates a case where an increase of the interest rates improves the economic activity and reduces income inequality. This theoretical exercise deals with a simple model of disequilibrium with accountant identities of budget constraints. In addition, and following previous models, the effect of the COVID-
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