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https://dx.doi.org/10.17619/un...
Report . 2022
License: CC BY
Data sources: Datacite
SSRN Electronic Journal
Article . 2019 . Peer-reviewed
Data sources: Crossref
EconStor
Research . 2019
Data sources: EconStor
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Banks and Corporate Income Taxation: A Review

a review
Authors: Gawehn, Vanessa;

Banks and Corporate Income Taxation: A Review

Abstract

In this paper, I review the empirical literature in the intersection of banks and corporateincome taxation that emerged over the last two decades. To structure the included studies, Iuse a stakeholder approach and outline how corporate income taxation plays into the relationof banks and their four main stakeholders: bank regulators, customers, investors and taxauthorities. I identify six dimension where taxes are important for banks: debt financing,tax incidence, organizational form choices, profit shifting, financial reporting transparencyand customers tax avoidance. In addition, the studies in this review show that corporateincome taxes lead to distortions between debt and equity financing, between on- and offbalancesheet financing, of prices and of investment allocations. My contribution to theliterature is threefold: First, I contribute by providing, to the best of my knowledge, a firstcomprehensive review on this topic. Second, I deduce policy implications from the studiesunder review. Third, I point to areas of future research in the intersection of bank regulationand tax legislation.

Country
Germany
Related Organizations
Keywords

decision-making process, ddc:330, M41, H25, G21, stakeholder approach, H22, banks, corporate income taxes

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    3
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
3
Average
Average
Average
Green
bronze