International Taxation and Cross-Border Banking

Article, Research, Preprint OPEN
Harry Huizinga ; Johannes Voget ; Wolf Wagner (2012)
  • Publisher: EBC
  • Journal: American Economic Journal: Economic Policy, volume 6, issue 2 May, pages 94-125
  • Related identifiers: doi: 10.1257/pol.6.2.94
  • Subject: Cross-border banking; Interest margins; International taxation | Cross-border banking; International taxation; Interest margins | Capital gains taxation, Cost of capital, International takeovers, Takeover premium | Cross-border banking;International taxation;Interest margins
    • jel: jel:G34 | jel:F23 | jel:H87 | jel:G21 | jel:G32 | 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
  • References (2)

    Head, Keith, and Thierry Mayer, 2002, Illusory Border Effects, CEPII Working Paper No. 2002- 01.

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