کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5089653 | 1375600 | 2011 | 11 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The impact of taxation on bank profits: Evidence from EU banks
دانلود مقاله + سفارش ترجمه
دانلود مقاله ISI انگلیسی
رایگان برای ایرانیان
کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
![عکس صفحه اول مقاله: The impact of taxation on bank profits: Evidence from EU banks The impact of taxation on bank profits: Evidence from EU banks](/preview/png/5089653.png)
چکیده انگلیسی
Using bank-level data for the period 1990-2005, we investigate to what extent European banks are able to shift their tax-burden forward. We examine the effects of corporate income tax (CIT) and value added tax (VAT) on pre-tax profits and their components, and find that both are shifted forward. The pass-through mainly involves total operating income, but as far as CIT is concerned it also affects loss provisions, with negative implications on stability of the banking systems.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Banking & Finance - Volume 35, Issue 12, December 2011, Pages 3202-3212
Journal: Journal of Banking & Finance - Volume 35, Issue 12, December 2011, Pages 3202-3212
نویسندگان
Vincenzo Chiorazzo, Carlo Milani,