International Taxation and Cross-Border Banking

Article, Research, Preprint OPEN
Huizinga, H.P.; Voget, J.; Wagner, W.B.;
(2011)
  • Publisher: Economics
  • Journal: American Economic Journal: Economic Policy,volume 6,issue 2 May,pages94-125
  • Related identifiers: doi: 10.1257/pol.6.2.94
  • Subject: Cross-border banking; Interest margins; International taxation | Cross-border banking; International taxation; Interest margins | G21 - Banks ; Depository Institutions ; Micro Finance Institutions ; Mortgages | Interest margins | H25 - Business Taxes and Subsidies | Cross-border banking;International taxation;Interest margins | Capital gains taxation, Cost of capital, International takeovers, Takeover premium | F23 - Multinational Firms ; International Business | International taxation | Cross-border banking
    • jel: jel:G34 | jel:F23 | jel:H87 | jel:G32 | jel:G21 | jel:H25

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 ... View more
Share - Bookmark