TY  - JOUR
AB  - In this paper, I review the empirical literature in the intersection of banks and corporateincome taxation that emerged over the last two decades. To structure the included studies, Iuse a stakeholder approach and outline how corporate income taxation plays into the relationof banks and their four main stakeholders: bank regulators, customers, investors and taxauthorities. I identify six dimension where taxes are important for banks: debt financing,tax incidence, organizational form choices, profit shifting, financial reporting transparencyand customers tax avoidance. In addition, the studies in this review show that corporateincome taxes lead to distortions between debt and equity financing, between on- and offbalancesheet financing, of prices and of investment allocations. My contribution to theliterature is threefold: First, I contribute by providing, to the best of my knowledge, a firstcomprehensive review on this topic. Second, I deduce policy implications from the studiesunder review. Third, I point to areas of future research in the intersection of bank regulationand tax legislation.
AU  - Gawehn, Vanessa
DA  - 2022
DO  - 10.17619/UNIPB/1-1595
PB  - Universitätsbibliothek
DP  - Universität Paderborn
LA  - eng
PY  - 2022
SP  - 1 Online-Ressource (A-45 Seiten) ; Diagramme
TI  - Banks and corporate income taxation: a review
UR  - https://nbn-resolving.org/urn:nbn:de:hbz:466:2-43562
Y2  - 2024-12-03T10:49:46
ER  -