Replication data for: International Taxation and Cross-Border Banking
Principal Investigator(s): View help for Principal Investigator(s) Harry Huizinga; Johannes Voget; Wolf Wagner
Version: View help for Version V1
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Project Citation:
Huizinga, Harry, Voget, Johannes, and Wagner, Wolf. Replication data for: International Taxation and Cross-Border Banking. Nashville, TN: American Economic Association [publisher], 2014. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-13. https://doi.org/10.3886/E114864V1
Project Description
Summary:
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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.
Scope of Project
JEL Classification:
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F23 Multinational Firms; International Business
G21 Banks; Depository Institutions; Micro Finance Institutions; Mortgages
H25 Business Taxes and Subsidies including sales and value-added (VAT)
H87 International Fiscal Issues; International Public Goods
F23 Multinational Firms; International Business
G21 Banks; Depository Institutions; Micro Finance Institutions; Mortgages
H25 Business Taxes and Subsidies including sales and value-added (VAT)
H87 International Fiscal Issues; International Public Goods
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