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Taxation and Leverage in International Banking
Language: en
Pages: 35
Authors: Ms.Grace Weishi Gu
Categories: Business & Economics
Type: BOOK - Published: 2012-11-30 - Publisher: International Monetary Fund

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This paper explores how corporate taxes affect the financial structure of multinational banks. Guided by a simple theory of optimal capital structure it tests (
Tax Policy, Leverage and Macroeconomic Stability
Language: en
Pages: 78
Authors: International Monetary Fund. Fiscal Affairs Dept.
Categories: Business & Economics
Type: BOOK - Published: 2016-12-10 - Publisher: International Monetary Fund

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Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring fi
Financial sector taxation
Language: en
Pages: 44
Authors: [Anonymus AC08741538]
Categories:
Type: BOOK - Published: 2010 - Publisher:

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"The global economic and financial crisis has created important needs for fiscal consolidation. This document analyses potential instruments to raise additional
Balancing the Regulation and Taxation of Banking
Language: en
Pages: 166
Authors: Sajid M. Chaudhry
Categories: Business & Economics
Type: BOOK - Published: 2015-08-28 - Publisher: Edward Elgar Publishing

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This concise book gives a unique overview of bank taxation as an alternative or a compliment to prudential regulation or non-revenue taxation. Existing bank tax
Capital Structure and International Debt Shifting
Language: en
Pages: 40
Authors: Mr. Luc Laeven
Categories: Business & Economics
Type: BOOK - Published: 2007-02-01 - Publisher: International Monetary Fund

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This paper presents a model of a multinational firm''s optimal debt policy that incorporates international taxation factors. The model yields the prediction tha