Results 11 to 20 of about 641,992 (264)
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.
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Analysis of the impact from non-interest income to the operational efficiency of commercial banks in Vietnam [PDF]
Management Science Letters, 2020 The research analyses the impact of non-interest income on the performance of 26 Vietnamese commercial banks in the period of 2008 - 2017 by the Generalized Method of Moments (GMM) method.
Sang Nguyen Minh, Tam Tran Thi Thanh
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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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Pengaruh Tingkat Pendidikan dan Pendapatan terhadap Minat Menabung
Jurnal Pendidikan dan Kewirausahaan, 2023 Menabung memiliki peran yang sangat penting bagi masa depan karena menabung merupakan salah satu cara untuk mengelola keuangan. Menabung berarti menyisihkan uang yang kita miliki untuk disimpan.
Dian Apriani, Akhmad Faozan
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MODELS AND METHODS OF RISK MANAGEMENT IN MORTGAGE LENDING
Вестник Российского экономического университета имени Г. В. Плеханова, 2017 The article considers different risks of mortgage lending. It describes the basic causes of risks, methods for their identification and evaluation; as well the article lists and analyzes the main methods of reducing the potential damage.
Anna V. Vorobeva
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Folia Oeconomica Stetinensia, 2018 Dynamics in economic trend and banks’ creditors’ expectation have directed banks to search the innovative means of income generation. It is with this view that this study examines the relationship between the income diversification and financial ...
Olarewaju Odunayo Magret
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IMPLICATIONS OF LOW INTEREST RATES ON BANK PROFITABILITY AND RISK-TAKING
Journal of Financial Management, Markets and Institutions, 2021 This paper investigates the effect of low interest rates on bank profitability and risk-taking. A comprehensive depiction of the current state of research was developed based on systematic literature review and qualitative content analysis.
MANUELA ENDER, CORINNA NEUHOFER
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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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On The Contribution of Interest Expense (Income) on Total Output [PDF]
Open Economics, 2021 Abstract A decrease in interest rate in traditional view of monetary policy transmission is linked to a lower cost of borrowing which eventually results into a greater spending in investment and a bigger GDP. However, a decrease in interest rate is also linked to a decrease in interest income which, in turn, affects the aggregate demand ...
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The impact of income diversification on the stability of listed Jordanian commercial banks during the COVID-19 pandemic [PDF]
Banks and Bank Systems, 2023 This study investigates the impact of the COVID-19 pandemic on the relationship between income diversification and bank stability among Jordanian commercial banks listed on the Amman Stock Exchange (ASE), using a panel Autoregressive Distributed-Lagged ...
Abdallah Khaled Al-Habashneh +2 more
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