The Resource On the incidence of bank levies : theory and evidence
On the incidence of bank levies : theory and evidence
Resource Information
The item On the incidence of bank levies : theory and evidence represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item On the incidence of bank levies : theory and evidence represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- On the incidence of bank levies : theory and evidence
- Title
- On the incidence of bank levies : theory and evidence
- 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
- Pigouvian tax
- Label
- On the incidence of bank levies : theory and evidence
- Label
- On the incidence of bank levies : theory and evidence
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/On-the-incidence-of-bank-levies--theory-and/Rjp_aNIjWxc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/On-the-incidence-of-bank-levies--theory-and/Rjp_aNIjWxc/">On the incidence of bank levies : theory and evidence</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/On-the-incidence-of-bank-levies--theory-and/Rjp_aNIjWxc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/On-the-incidence-of-bank-levies--theory-and/Rjp_aNIjWxc/">On the incidence of bank levies : theory and evidence</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
