The Resource On the incidence of bank levies : theory and evidence

On the incidence of bank levies : theory and evidence

Label
On the incidence of bank levies : theory and evidence
Title
On the incidence of bank levies : theory and evidence
Creator
Subject
Language
eng
Summary
This paper both theoretically and empirically analyses the incidence of bank levies in Europe. The main question is whether banks can shift the tax to their customers by increasing lending or lowering deposit rates. Building on the Monti-Klein model, the authors predict that banks shift the tax mainly to borrowers by raising lending rates and that deposit rates may increase because deposits are partly exempt. Bank-level evidence from 23 EU countries (2007-2013) shows that the levy indeed increases the lending and the deposit rate as well as the net interest margin
Citation source
In: International tax and public finance. - New York. - Vol. 26 (2019), no. 4 ; p. 677-718
http://library.link/vocab/creatorName
Kogler, M
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • bank tax
  • incidence of tax
  • Pigovian tax
Label
On the incidence of bank levies : theory and evidence
Instantiates
Publication
Label
On the incidence of bank levies : theory and evidence
Publication

Library Locations

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