Taxation and Leverage Inside Bank Holding Companies

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Publisher :
ISBN 13 :
Total Pages : 11 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Taxation and Leverage Inside Bank Holding Companies by : Silvia Bressan

Download or read book Taxation and Leverage Inside Bank Holding Companies written by Silvia Bressan and published by . This book was released on 2016 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the effect of leverage on the corporate taxes paid by United States Bank Holding Companies. We find that, Bank Holding Companies reduce their tax burden when debt is raised from subsidiaries. However, taxes do not significantly change when debt is raised from the parent firm. Our view is that, the more favorable fiscal treatment of corporate debt against equity, gives an incentive to Bank Holding Companies towards the tax consolidation of subsidiaries. In this way they take advantage of the tax shield of the affiliates. The empirical results indicate that, the funding structure of the group plays a role on taxation. The results are important for the understanding of tax avoidance inside large banking institutions.

Tax Treatment of Bank Holding Company Divestitures

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Publisher :
ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Tax Treatment of Bank Holding Company Divestitures by : United States. Congress. Joint Committee on Internal Revenue Taxation

Download or read book Tax Treatment of Bank Holding Company Divestitures written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

State Taxation of Banks

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ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis State Taxation of Banks by : Sandra B. McCray

Download or read book State Taxation of Banks written by Sandra B. McCray and published by . This book was released on 1989 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Bank Holding Company Performance Controversy

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Publisher :
ISBN 13 :
Total Pages : 834 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis The Bank Holding Company Performance Controversy by : Duane B. Graddy

Download or read book The Bank Holding Company Performance Controversy written by Duane B. Graddy and published by . This book was released on 1979 with total page 834 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Bank Holding Company Tax Act of 1976

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Publisher :
ISBN 13 :
Total Pages : 47 pages
Book Rating : 4.:/5 (21 download)

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Book Synopsis Bank Holding Company Tax Act of 1976 by : United States. Congress. House. Committee on Ways and Means

Download or read book Bank Holding Company Tax Act of 1976 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1976 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Strategies for Bank Holding Companies

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Publisher :
ISBN 13 :
Total Pages : 300 pages
Book Rating : 4.:/5 (958 download)

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Book Synopsis Tax Strategies for Bank Holding Companies by : A. Raymond Bacon

Download or read book Tax Strategies for Bank Holding Companies written by A. Raymond Bacon and published by . This book was released on 1980 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Treatment of Bank Holding Company Divestitures

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Publisher :
ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.:/5 (19 download)

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Book Synopsis Tax Treatment of Bank Holding Company Divestitures by : United States. Congress. Joint Committee on Internal Revenue Taxation

Download or read book Tax Treatment of Bank Holding Company Divestitures written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of Personal Holding Companies Under the Federal Income Tax Law

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Publisher :
ISBN 13 :
Total Pages : 260 pages
Book Rating : 4.:/5 (211 download)

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Book Synopsis Taxation of Personal Holding Companies Under the Federal Income Tax Law by : Milton Lee McPherson

Download or read book Taxation of Personal Holding Companies Under the Federal Income Tax Law written by Milton Lee McPherson and published by . This book was released on 1950 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Value of Double Leverage, Bank Holding Companies and Capital Regulation

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Publisher :
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4.:/5 (252 download)

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Book Synopsis Value of Double Leverage, Bank Holding Companies and Capital Regulation by : Sankarshan Acharya

Download or read book Value of Double Leverage, Bank Holding Companies and Capital Regulation written by Sankarshan Acharya and published by . This book was released on 1991 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The International Guide to the Taxation of Holding Companies

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (489 download)

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Book Synopsis The International Guide to the Taxation of Holding Companies by :

Download or read book The International Guide to the Taxation of Holding Companies written by and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation and Leverage in International Banking

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Publisher : International Monetary Fund
ISBN 13 : 147554068X
Total Pages : 35 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Taxation and Leverage in International Banking by : Ms.Grace Weishi Gu

Download or read book Taxation and Leverage in International Banking written by Ms.Grace Weishi Gu and published by International Monetary Fund. This book was released on 2012-11-30 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores how corporate taxes affect the financial structure of multinational banks. Guided by a simple theory of optimal capital structure it tests (i) whether corporate taxes induce subsidiary banks to raise their debt-asset ratio in light of the traditional debt bias; and (ii) whether international corporate tax differentials vis-a-vis foreign subsidiary banks affect the intra-bank capital structure through international debt shifting. Using a novel subsidiary-level dataset for 558 commercial bank subsidiaries of the 86 largest multinational banks in the world, we find that taxes matter significantly, through both the traditional debt bias channel and the international debt shifting that is due to the international tax differentials. The latter channel is more robust and tends to be quantitatively more important. Our results imply that taxation causes significant international debt spillovers through multinational banks, which has potentially important implications for tax policy.

Financial Disclosure by Banks and Bank Holding Companies

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ISBN 13 :
Total Pages : 616 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Financial Disclosure by Banks and Bank Holding Companies by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs

Download or read book Financial Disclosure by Banks and Bank Holding Companies written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 1975 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Disclosure by Banks and Bank Holding Companies, Hearings Before ..., 94-1 ..., July and 16, 1975

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Publisher :
ISBN 13 :
Total Pages : 620 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Financial Disclosure by Banks and Bank Holding Companies, Hearings Before ..., 94-1 ..., July and 16, 1975 by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs

Download or read book Financial Disclosure by Banks and Bank Holding Companies, Hearings Before ..., 94-1 ..., July and 16, 1975 written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 1975 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Policy, Leverage and Macroeconomic Stability

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Publisher : International Monetary Fund
ISBN 13 : 1498345204
Total Pages : 78 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Tax Policy, Leverage and Macroeconomic Stability by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Tax Policy, Leverage and Macroeconomic Stability written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2016-12-10 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.

Foreign Acquisitions of U.S. Banks and the Nonbanking Activities of Foreign Bank Holding Companies

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ISBN 13 :
Total Pages : 1012 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Foreign Acquisitions of U.S. Banks and the Nonbanking Activities of Foreign Bank Holding Companies by : United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee

Download or read book Foreign Acquisitions of U.S. Banks and the Nonbanking Activities of Foreign Bank Holding Companies written by United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee and published by . This book was released on 1980 with total page 1012 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation for Business Navigating the Complex Landscape

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Publisher : Cybellium
ISBN 13 : 1836790325
Total Pages : 230 pages
Book Rating : 4.8/5 (367 download)

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Book Synopsis Taxation for Business Navigating the Complex Landscape by : Cybellium

Download or read book Taxation for Business Navigating the Complex Landscape written by Cybellium and published by Cybellium. This book was released on with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Welcome to the forefront of knowledge with Cybellium, your trusted partner in mastering the cutting-edge fields of IT, Artificial Intelligence, Cyber Security, Business, Economics and Science. Designed for professionals, students, and enthusiasts alike, our comprehensive books empower you to stay ahead in a rapidly evolving digital world. * Expert Insights: Our books provide deep, actionable insights that bridge the gap between theory and practical application. * Up-to-Date Content: Stay current with the latest advancements, trends, and best practices in IT, Al, Cybersecurity, Business, Economics and Science. Each guide is regularly updated to reflect the newest developments and challenges. * Comprehensive Coverage: Whether you're a beginner or an advanced learner, Cybellium books cover a wide range of topics, from foundational principles to specialized knowledge, tailored to your level of expertise. Become part of a global network of learners and professionals who trust Cybellium to guide their educational journey. www.cybellium.com

Tax Aspects of Acquisitions and Mergers

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ISBN 13 :
Total Pages : 840 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis Tax Aspects of Acquisitions and Mergers by : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight

Download or read book Tax Aspects of Acquisitions and Mergers written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1985 with total page 840 pages. Available in PDF, EPUB and Kindle. Book excerpt: