| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP8436 |
| DP8436 International Taxation and Cross-Border Banking | |
| Harry Huizinga; Wolf Wagner; Johannes Voget | |
| 发表日期 | 2011-06-13 |
| 出版年 | 2011 |
| 语种 | 英语 |
| 摘要 | This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998-2008 - period. Home country corporate income taxation of foreign-source bank income is found to reduce banking-sector FDI. Furthermore, such taxation is almost fully passed on into higher interest margins charged abroad. These results imply that international double taxation distorts the activities of international banks, and that the incidence of international double taxation of banks is on bank customers in the foreign subsidiary country. Our analysis informs the debate about additional taxation of the financial sector that has emerged in the wake of the recent financial crisis. |
| 主题 | Public Economics |
| 关键词 | Cross-border banking Interest margins International taxation |
| URL | https://cepr.org/publications/dp8436 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/537299 |
| 推荐引用方式 GB/T 7714 | Harry Huizinga,Wolf Wagner,Johannes Voget. DP8436 International Taxation and Cross-Border Banking. 2011. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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