Taxation by Regulation: The Case of Financial Intermediaries

John Tuccillo

Bell Journal of Economics, 1977, vol. 8, issue 2, 577-587

Abstract: The connection between the effects of regulation and the impact of taxation has been given increasing attention in recent years. Since both are of a coercive nature, the similarities should be apparent. Posner, in several articles, has drawn out the theoretical connection in a public finance theory of regulation. This paper attempts to apply that theory to the financial services industry by calculating effective rates of federal taxation which include the impact of the myriad regulations affecting this industry. The results indicate that the impact of regulation is uneven, with a greater burden being borne by thrift institutions than by commercial banks.

Date: 1977
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://links.jstor.org/sici?sici=0361-915X%2819772 ... O%3B2-M&origin=repec full text (application/pdf)
Access to full text is restricted to JSTOR subscribers. See http://www.jstor.org for details.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rje:bellje:v:8:y:1977:i:autumn:p:577-587

Ordering information: This journal article can be ordered from
https://editorialexp ... i-bin/rje_online.cgi

Access Statistics for this article

More articles in Bell Journal of Economics from The RAND Corporation
Bibliographic data for series maintained by ().