| 000 | 01542nab#a2200265#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180706142823.0 | ||
| 008 | 171024s2017 USA|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aGoodspeed, Timothy J. _919167 |
|
| 245 |
_aSome simple analytics of the taxation of Banks as corporations _b effect on loans and systemic risk, deposits and borrowing _c Timothy J. Goodspeed |
||
| 260 | _c2017 | ||
| 500 | _aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía. | ||
| 650 | 4 |
_aBANCOS _932280 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aSERVICIOS FINANCIEROS _953899 |
|
| 650 | 4 |
_aMODELOS ECONOMETRICOS _947776 |
|
| 520 | _aI develop a simple model of banks that includes financial regulations and systemic risk. It is utilized to examine the effects of five possible taxes (on bank loans, deposits, liabilities, equity, and profits), and I discuss extensions to consider depositor access to international capital markets and tax avoidance by multinational banks.The model emphasizes systemic risk in a bank.s loan choice. An externality arisesbecause a bank.s loan decisions affect theeconomy-wide probability of loan success.The bank takes account of the effectof its loan decisions on itself but ignores the effects on other banks in the system. | ||
| 650 | 4 |
_948302 _aRIESGO |
|
| 773 | 0 |
_tNational tax journal _w86491 _gv. 70, n. 3, September 2017, p. 643-672 |
|
| 942 | _cART | ||
| 942 | _z148729 | ||
| 999 |
_c102962 _d102962 |
||