| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w18483 |
| 来源ID | Working Paper 18483 |
| International Taxation and Cross-Border Banking | |
| Harry Huizinga; Johannes Voget; Wolf Wagner | |
| 发表日期 | 2012-10-18 |
| 出版年 | 2012 |
| 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. International double 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 | International Economics ; International Factor Mobility ; Financial Economics ; Financial Institutions ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w18483 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/576157 |
| 推荐引用方式 GB/T 7714 | Harry Huizinga,Johannes Voget,Wolf Wagner. International Taxation and Cross-Border Banking. 2012. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w18483.pdf（506KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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