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Special taxes in banking

Author

Listed:
  • Masiukiewicz, Piotr
  • Dec, Pawel

Abstract

This article applies to the proposed introduction of a special bank tax, which is currently under discussion in both Europe and the USA. The paper observes the possible models of such a bank tax. It describes several types of bank tax, which has already been introduced in some countries; discusses whether this is actually an anti-crisis instrument, and characterized the key works that take place over such a tax in the European Union.

Suggested Citation

  • Masiukiewicz, Piotr & Dec, Pawel, 2012. "Special taxes in banking," Perspectives of Innovations, Economics and Business (PIEB), Prague Development Center (PRADEC), vol. 10(1-2), pages 1-8, May.
    • Handle: RePEc:ags:jrpieb:128666
    DOI: 10.22004/ag.econ.128666
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    File URL: https://ageconsearch.umn.edu/record/128666/files/06_PIEB_Vol11_Issue2_2012_Dec_Masiukiewicz_Special_bank_tax_pp.61-68.pdf
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    References listed on IDEAS

    as
    1. Pawel DEC & Piotr MASIUKIEWICZ, 2011. "Bank Tax in the European Union," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 91-96.
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    Cited by:

    1. Dia, Enzo & VanHoose, David, 2023. "Macroprudential regulatory policies with a dominant-bank oligopoly and fringe banks," Journal of Economics and Business, Elsevier, vol. 124(C).

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    2. Piotr Masiukiewicz & Pawel Dec, 2012. "Special taxes in banking," Perspectives of Innovation in Economics and Business (PIEB), Prague Development Center, vol. 11(2), pages 61-68, May.

    More about this item

    Keywords

    Financial Economics;

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