The dark side of bank taxes

M Borsuk, O Kowalewski, J Qi - Journal of Banking & Finance, 2023‏ - Elsevier
We investigate the impact of a new bank tax in Poland on bank lending behavior. We find
that banks respond to the tax by tightening credit supply and increasing the costs of credit to …

[کتاب][B] Bank Profits and Bank Taxes in the EU

M Maneely, ML Ratnovski - 2024‏ - books.google.com
Since 2022, EU banks have been enjoying historically high profits. The profits are mostly
driven by the delayed pass-through of the rapid monetary policy tightening to deposit rates …

[HTML][HTML] Interactions between bank levies and corporate taxes: How is bank leverage affected?

F Bremus, K Schmidt, L Tonzer - Journal of Banking & Finance, 2020‏ - Elsevier
Regulatory bank levies set incentives for banks to reduce leverage. At the same time,
corporate income taxation makes funding through debt more attractive. In this paper, we …

Banking in Japan: A post-global financial crisis perspective

H Uchida, GF Udell - 2019‏ - academic.oup.com
This chapter focuses on the structure, performance, and some of the defining characteristics
of the Japanese banking industry. An analysis of the banking industry in Japan may be of …

[کتاب][B] Macroeconomic effects of taxes on banking

JE Boscá, R Domenech, J Rubio-Ramírez - 2019‏ - bbvaresearch.com
This paper evaluates the macroeconomic effects of taxes on banking in a small open
economy in a currency union for three tax alternatives: an additional tax on profits, on …

[کتاب][B] A decade on from the global financial crisis

AN Berger, P Molyneux, JO Wilson - 2019‏ - books.google.com
It has been a decade since the worst financial crisis faced since the Great Depression. The
banking industry is a very different place to the liberalized environment of the early 2000s …

On the distributional effects of bank bailouts

J Schroth - Review of Economic Dynamics, 2021‏ - Elsevier
This paper studies distributional consequences of equity injections that are funded with
financial-sector levies. In the model economy, financial intermediation supports both …

Interactions between regulatory and corporate taxes: How is bank leverage affected?

F Bremus, K Schmidt, L Tonzer - 2018‏ - papers.ssrn.com
Regulatory bank levies set incentives for banks to reduce leverage. At the same time,
corporate income taxation makes funding through debt more attractive. In this paper, we …

[PDF][PDF] Do Commercial Banks in Poland Pass the Bank Tax On to Their Customers?

A Karpowicz, Z Korzeb… - … Universitatis Mariae Curie …, 2022‏ - bibliotekanauki.pl
Theoretical background: Bank tax was introduced in Poland in February 2016. As a
consequence, several banks with assets surpassing certain value need to cope with the …

[PDF][PDF] Future Issues in Bank Taxation

DK Chronopoulos, AL Sobiech, JOS Wilson - Future Horizon Conference …, 2017‏ - fca.org.uk
Future Issues in Bank Taxation Page 1 1 Future Issues in Bank Taxation Dimitris Chronopoulos
Centre for Responsible Banking & Finance, School of Management, University of St Andrews …