International Taxation and Cross-Border Banking
Article, Research, Preprint
- Publisher: EBC
American Economic Journal: Economic Policy,
Cross-border banking; Interest margins; International taxation | Cross-border banking; International taxation; Interest margins | Capital gains taxation, Cost of capital, International takeovers, Takeover premium | Cross-border banking;International taxation;Interest margins
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 ...