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Tax disincentives to commercial bank lending

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  • Anatoli Kuprianov

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  • Anatoli Kuprianov, 1997. "Tax disincentives to commercial bank lending," Economic Quarterly, Federal Reserve Bank of Richmond, issue Spr, pages 67-97.
    • Handle: RePEc:fip:fedreq:y:1997:i:spr:p:67-97
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    References listed on IDEAS

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    1. David F. Bradford & Don Fullerton, 1981. "Pitfalls in the Construction and Use of Effective Tax Rates," NBER Working Papers 0688, National Bureau of Economic Research, Inc.
    2. James A. Berkovec & J. Nellie Liang, 1991. "Changes in the cost of equity capital for bank holding companies and the effects on raising capital," Finance and Economics Discussion Series 160, Board of Governors of the Federal Reserve System (U.S.).
    3. John R. Walter, 1991. "Loan loss reserves," Economic Review, Federal Reserve Bank of Richmond, vol. 77(Jul), pages 20-30.
    4. Thomas M. Buynak, 1987. "How will tax reform affect commercial banks?," Economic Review, Federal Reserve Bank of Cleveland, issue Q II, pages 24-34.
    5. Epps, T. W. & Pulley, Lawrence B. & Humphrey, David B., 1996. "Assessing the FDIC's premium and examination policies using 'Soviet' put options," Journal of Banking & Finance, Elsevier, vol. 20(4), pages 699-721, May.
    6. Robert N. McCauley & Rama Seth, 1992. "Foreign bank credit to U.S. corporations: the implications of offshore loans," Quarterly Review, Federal Reserve Bank of New York, vol. 17(Spr), pages 52-65.
    7. Don Fullerton, 1983. "Which Effective Tax Rate?," NBER Working Papers 1123, National Bureau of Economic Research, Inc.
    8. Yolanda K. Henderson, 1987. "The taxation of banks: particular privileges or objectionable burdens?," New England Economic Review, Federal Reserve Bank of Boston, issue May, pages 3-18.
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    Cited by:

    1. Schandlbauer, Alexander, 2017. "How do financial institutions react to a tax increase?," Journal of Financial Intermediation, Elsevier, vol. 30(C), pages 86-106.
    2. Eromenko, Igor, 2002. "Reserve Requirements as Implicit Taxation of Commercial Banks," MPRA Paper 67536, University Library of Munich, Germany.
    3. Winter, Christoph & Kraus, Beatrice, 2016. "Do Tax Changes Affect Credit Markets and Financial Frictions? Evidence from Credit Spreads," VfS Annual Conference 2016 (Augsburg): Demographic Change 145636, Verein für Socialpolitik / German Economic Association.

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    Keywords

    Bank loans; Taxation;

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