International Taxation and Cross-Border Banking

Huizinga, Harry ; Voget, Johannes ; Wagner, Wolf

DOI:	https://doi.org/10.1257/pol.6.2.94
URL:	https://www.aeaweb.org/articles?id=10.1257/pol.6.2...
Additional URL:	http://pubs.aeaweb.org/doi/pdfplus/10.1257/pol.6.2...
Document Type:	Article
Year of publication:	2014
The title of a journal, publication series:	American Economic Journal : AEJ. Economic Policy
Volume:	6
Issue number:	2
Page range:	94-125
Place of publication:	Nashville, Tenn.
Publishing house:	American Economic Assoc.
ISSN:	1945-7731
Publication language:	English
Institution:	Business School > ABWL insbes. Finance & Accounting (Voget) Business School > ABWL insb. Finance & Accounting (Voget)
Subject:	330 Economics
Abstract:	This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998–2008 period. International double taxation of foreign-source bank income is found to reduce banking-sector FDI. Furthermore, such taxation is almost fully passed on into higher interest margins charged abroad. These results imply that international double taxation distorts the activities of international banks, and that the incidence of international double taxation of banks is on bank customers in the foreign subsidiary country.

Dieser Eintrag ist Teil der Universitätsbibliographie.

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Huizinga, Harry ; Voget, Johannes ; Wagner, Wolf (2014) International Taxation and Cross-Border Banking. American Economic Journal : AEJ. Economic Policy Nashville, Tenn. 6 2 94-125 [Article]

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