Taxation and regulation of the financial sector / edited by Ruud de Mooij and Gaëtan Nicodème.

Format:

Book

Contributor:

Mooij, Ruud A. de, editor.

Nicodème, Gaëtan, editor.

Series:

CESifo seminar series

Language:

English

Subjects (All):

Banks and banking--Taxation.

Banks and banking.

Financial services industry--Taxation.

Financial services industry.

Financial institutions--Government policy.

Financial institutions.

Physical Description:

1 online resource : illustrations.

Place of Publication:

Cambridge, Massachusetts : MIT Press, [2014]

System Details:

text file

Summary:

Analytical and empirical perspectives on the interplay of taxation and regulation in the financial sector.

Contents:

1 Taxation and Regulation of the Financial Sector / Ruud de Mooij Mooij, Ruud de, Gaëtan Nicodème Nicodème, Gaëtan 1

I Interplay of Taxation and Regulation Policies for the Financial Sector

2 New Bank Taxes: Why and What Will Be the Effects? / Michael P. Devereux Devereux, Michael P. 25

3 Taxes, Banks, and Financial Stability / Reint Gropp Gropp, Reint 55

4 Taxation and Regulation of Banks to Manage Systemic Risk / Brian Coulter Coulter, Brian, Colin Mayer Mayer, Colin, John Vickers Vickers, John 67

5 Insolvency Uncertainty, Banking Tax, and Macroprudential Regulation / Jin Cao Cao, Jin 89

6 The Political Economy of Containing Financial Systemic Risk / Donato Masciandaro Masciandaro, Donato, Francesco Passarelli Passarelli, Francesco 115

II Design of Taxes and Regulation for the Financial Sector

7 How Should Financial Intermediation Services Be Taxed? / Ben Lockwood Lockwood, Ben 133

8 FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value-Added Tax on Financial Services / Thiess Buettner Buettner, Thiess, Katharina Erbe Erbe, Katharina 157

9 Assessing the Macroeconomic Impact of Financial Transaction Taxes / Julia Lendvai Lendvai, Julia, Rafal Raciborski Raciborski, Rafal, Lukas Vogel Vogel, Lukas 177

10 Financial Activities Taxes, Bank Levies, and Systemic Risk / Giuseppina Cannas Cannas, Giuseppina, Jessica Cariboni Cariboni, Jessica, Massimo Marchesi Marchesi, Massimo, Gaëtan Nicodème Nicodème, Gaëtan, Marco Petracco Giudici Giudici, Marco Petracco, Stefano Zedda Zedda, Stefano, 203

III Evidence on the Efficacy of Taxation and Regulation

11 Taxation, Bank Leverage, and Financial Crises / Ruud de Mooij Mooij, Ruud de, Michael Keen Keen, Michael, Masanori Orihara Orihara, Masanori 229

12 Ability of Banks to Shift Corporate Income Taxes to Customers / Gunther Capelle-Blancard Capelle-Blancard, Gunther, Olena Havrylchyk Havrylchyk, Olena 253

13 Incidence of Bank Regulations and Taxes on Wages: Evidence from US States / Timothy J. Goodspeed Goodspeed, Timothy J. 279

14 Impact of the Bank Transactions Tax on Deposits in Argentina / Ricardo Fenochietto Fenochietto, Ricardo, Carola Pessino Pessino, Carola, Ernesto Crivelli Crivelli, Ernesto 311

15 The 2011 FDIC Assessment on Banks' Managed Liabilities: Interest Rate and Balance-Sheet Responses / Lawrence L. Kreicher Kreicher, Lawrence L., Robert N. McCauley McCauley, Robert N., Patrick McGuire McGuire, Patrick 333.

Notes:

OCLC-licensed vendor bibliographic record.

ISBN:

9780262321099

0262321092

0262027976

9780262027977

9781322474922

1322474923

OCLC:

897906531

Access Restriction:

Restricted for use by site license.