Taxing Banks

Kenneth McKenzie

Taxation from ATAX, University of New South Wales

Abstract: The purpose of this paper is to present a methodology for calculating marginal effective tax rates (MRTRs) on the activities of financial institutions, particularly banks. The intent is to present the methodology in a "non-technical" manner, with the objective of reaching a broad audience of economists, practitioners and policy makers. While the methodology is applied to a calculation of effective tax rates on credit granting institutions in Canada and the U.S., the approach is generally applicable to similar institutions in other countries, such as Australia.

Keywords: Tax; Banks; Marginal Effective Tax Rate. (search for similar items in EconPapers)
Pages: 21 pages
Date: 2000-03-01
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