Taxation and bank risk-taking

Yun Luo and Sailesh Tanna

Chapter 2 in Taxing Banks Fairly, 2014, pp 31-53 from Edward Elgar Publishing

Abstract: Taxing Banks Fairly offers an ethical perspective on bank taxation and financial stability to complement the traditional political economy approach. It also considers how a bank levy or financial activities tax, could be used to ensure that big banks make a ‘true and fair’ contribution to their insurance by taxpayers. Covering a range of topics on bank and financial sector taxation, this book will prove a valuable resource for academics, policy makers and financial regulators.

Keywords: Economics and Finance (search for similar items in EconPapers)
Date: 2014
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