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Taxes and bank capital structure

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Cited by:

  1. Foly Ananou & Dimitris Chronopoulos & Amine Tarazi & John O S Wilson, 2023. "Liquidity Regulation and Bank Risk," Working Papers hal-03366418, HAL.
  2. Burietz, A. & Ongena, S. & Picault, M., 2023. "Taxing banks leverage and syndicated lending: A cross-country comparison," International Review of Law and Economics, Elsevier, vol. 73(C).
  3. Garel, Alexandre & Petit-Romec, Arthur & Vennet, Rudi Vander, 2022. "Institutional Shareholders and Bank Capital," Journal of Financial Intermediation, Elsevier, vol. 50(C).
  4. Sadiq, Misbah & Yousaf, Sheikh Usman & Anser, Muhammad Khalid & Rashid Khan, Haroon ur & Sriyanto, Sriyanto & Zaman, Khalid & Van Tu, Duong & Anis, Siti Nisrin Mohd, 2023. "The role of debt financing in the relationship between capital structure, firm’s value, and macroeconomic factors: To throw caution to the wind," The Quarterly Review of Economics and Finance, Elsevier, vol. 87(C), pages 212-223.
  5. Ernest Dautovic, 2019. "Has Regulatory Capital Made Banks Safer? Skin in the Game vs Moral Hazard," Cahiers de Recherches Economiques du Département d'économie 19.03, Université de Lausanne, Faculté des HEC, Département d’économie.
  6. Jose Martin‐Flores & Christophe Moussu, 2019. "Is bank capital sensitive to a tax allowance on marginal equity?," European Financial Management, European Financial Management Association, vol. 25(2), pages 325-357, March.
  7. Shafik Hebous & Alexander Klemm, 2020. "A destination-based allowance for corporate equity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 753-777, June.
  8. Luca, Oana & Tieman, Alexander F., 2019. "Financial sector debt bias," Journal of Banking & Finance, Elsevier, vol. 107(C), pages 1-1.
  9. Andries, Kathleen & Gallemore, John & Jacob, Martin, 2017. "The effect of corporate taxation on bank transparency: Evidence from loan loss provisions," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 307-328.
  10. Nicodème, Gaëtan & Langedijk, Sven & Rossi, Alessandro & Pagano, Andrea, 2015. "Debt Bias in Corporate Income Taxation and the Costs of Banking Crises," CEPR Discussion Papers 10616, C.E.P.R. Discussion Papers.
  11. De Mooij, Ruud & Hebous, Shafik, 2018. "Curbing corporate debt bias: Do limitations to interest deductibility work?," Journal of Banking & Finance, Elsevier, vol. 96(C), pages 368-378.
  12. Carletti, Elena & De Marco, Filippo & Ioannidou, Vasso & Sette, Enrico, 2021. "Banks as patient lenders: Evidence from a tax reform," Journal of Financial Economics, Elsevier, vol. 141(1), pages 6-26.
  13. Hebous, Shafik & Ruf, Martin, 2017. "Evaluating the effects of ACE systems on multinational debt financing and investment," Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
  14. Meles, Antonio & Salerno, Dario & Sampagnaro, Gabriele & Verdoliva, Vincenzo & Zhang, Jianing, 2023. "The influence of green innovation on default risk: Evidence from Europe," International Review of Economics & Finance, Elsevier, vol. 84(C), pages 692-710.
  15. Erik Canton & Philipp Mohl & Adriana Reut & Melanie Ward-Warmedinger, 2016. "How to make the Economic and Monetary Union more resilient?," Quarterly Report on the Euro Area (QREA), Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, vol. 15(3), pages 7-18, December.
  16. Kristoffer Milonas, 2018. "Bank Taxes, Leverage, and Risk," Journal of Financial Services Research, Springer;Western Finance Association, vol. 54(2), pages 145-177, October.
  17. Hugonnier, Julien & Morellec, Erwan, 2017. "Bank capital, liquid reserves, and insolvency risk," Journal of Financial Economics, Elsevier, vol. 125(2), pages 266-285.
  18. Steve Bond & Kyung Yeon Ham & Giorgia Maffini & Andrea Nobili & Giacomo Ricotti, 2016. "Regulation, tax and capital structure: evidence from administrative data on Italian banks," Questioni di Economia e Finanza (Occasional Papers) 361, Bank of Italy, Economic Research and International Relations Area.
  19. Mohammad Bitar & M. Kabir Hassan & William J. Hippler, 2017. "Determinants of Bank Capital in Dual Banking Systems," NFI Working Papers 2017-WP-04, Indiana State University, Scott College of Business, Networks Financial Institute.
  20. Manuel Ammann & Kristian Blickle & Christian Ehmann, 2017. "Announcement Effects of Contingent Convertible Securities: Evidence from the Global Banking Industry," European Financial Management, European Financial Management Association, vol. 23(1), pages 127-152, January.
  21. Lamont K. Black & Ioannis Floros & Rajdeep Sengupta, 2016. "Raising capital when the going gets tough: U.S. bank equity issuance from 2001 to 2014," Research Working Paper RWP 16-5, Federal Reserve Bank of Kansas City.
  22. Smolyansky, Michael, 2019. "Policy externalities and banking integration," Journal of Financial Economics, Elsevier, vol. 132(3), pages 118-139.
  23. Fischer, Marcel & Jensen, Bjarne Astrup, 2019. "The debt tax shield in general equilibrium," Journal of Banking & Finance, Elsevier, vol. 100(C), pages 151-166.
  24. Michael Smolyansky, 2016. "Policy Externalities and Banking Integration," Finance and Economics Discussion Series 2016-8, Board of Governors of the Federal Reserve System (U.S.).
  25. Leonardo Gambacorta & Giacomo Ricotti & Suresh Sundaresan & Zhenyu Wang, 2017. "The effects of tax on bank liability structure," Temi di discussione (Economic working papers) 1101, Bank of Italy, Economic Research and International Relations Area.
  26. Gawehn, Vanessa, 2019. "Banks and corporate income taxation: A review," arqus Discussion Papers in Quantitative Tax Research 247, arqus - Arbeitskreis Quantitative Steuerlehre.
  27. Schepens, Glenn, 2016. "Does the tax advantage of debt impact financial stability?," Research Bulletin, European Central Bank, vol. 27.
  28. Ralph De Haas & Alexander Popov, 2023. "Finance and Green Growth," The Economic Journal, Royal Economic Society, vol. 133(650), pages 637-668.
  29. Ripamonti, Alexandre, 2020. "Financial institutions, asymmetric information and capital structure adjustments," The Quarterly Review of Economics and Finance, Elsevier, vol. 77(C), pages 75-83.
  30. Bremus, Franziska & Schmidt, Kirsten & Tonzer, Lena, 2020. "Interactions between bank levies and corporate taxes: How is bank leverage affected?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 118.
  31. Kogler, Michael, 2019. "Profit Taxation and Bank Risk Taking," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203533, Verein für Socialpolitik / German Economic Association.
  32. Michi Nishihara & Takashi Shibata, 2020. "Optimal capital structure and bankruptcy cascades," Discussion Papers in Economics and Business 20-10, Osaka University, Graduate School of Economics.
  33. Natalya Zelenyuk & Valentin Zelenyuk, 2021. "Bank Performance Analysis," CEPA Working Papers Series WP022021, School of Economics, University of Queensland, Australia.
  34. Talla M. Aldeehani, 2019. "The Effect of the 2008 Global Financial Crisis on the Capital Structures of Conventional and Islamic Banks in the Gulf Cooperation Council Region," International Journal of Economics and Financial Issues, Econjournals, vol. 9(2), pages 12-23.
  35. Bitar, Mohammad & Kabir Hassan, M. & Hippler, William J., 2018. "The determinants of Islamic bank capital decisions," Emerging Markets Review, Elsevier, vol. 35(C), pages 48-68.
  36. Liton Chandro Sarkar, 2022. "Empirical Assessment on the Impact of Leverage and Capital Adequacy on Performance of Non-Bank Financial Institutions in Bangladesh," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 8(2), pages 159-176, April.
  37. Bitar, Mohammad & Tarazi, Amine, 2022. "Individualism, formal institutional environments, and bank capital decisions," Journal of Corporate Finance, Elsevier, vol. 76(C).
  38. Yener Altunbaş & Salvatore Polizzi & Enzo Scannella & John Thornton, 2022. "European Banking Union and bank risk disclosure: the effects of the Single Supervisory Mechanism," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 649-683, February.
  39. Nishihara, Michi & Shibata, Takashi, 2021. "Optimal capital structure and simultaneous bankruptcy of firms in corporate networks," Journal of Economic Dynamics and Control, Elsevier, vol. 133(C).
  40. Kayis-Kumar, Ann, 2015. "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper 71615, University Library of Munich, Germany.
  41. Franklin Allen & Xian Gu, 2018. "The Interplay between Regulations and Financial Stability," Journal of Financial Services Research, Springer;Western Finance Association, vol. 53(2), pages 233-248, June.
  42. Boyer, Pierre C. & Kempf, Hubert, 2020. "Regulatory arbitrage and the efficiency of banking regulation," Journal of Financial Intermediation, Elsevier, vol. 41(C).
  43. Sarah Anobil Okyere & Vera Fiador & Emmanuel Sarpong‐Kumankoma, 2021. "Earnings management, capital structure, and the role of corporate governance: Evidence from sub‐Saharan Africa," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(6), pages 1525-1538, September.
  44. Colombo, Jéfferson A. & Caldeira, João F., 2018. "The role of taxes and the interdependence among corporate financial policies: Evidence from a natural experiment," Journal of Corporate Finance, Elsevier, vol. 50(C), pages 402-423.
  45. Bellucci, Andrea & Fatica, Serena & Heynderickx, Wouter & Kvedaras, Virmantas & Pagano, Andrea, 2023. "Liability taxes, risk, and the cost of banking crises," Journal of Corporate Finance, Elsevier, vol. 79(C).
  46. Erik Canton & Nicolas Carnot & Ulrich Clemens & Martin Larch & Philipp Mohl & Nigel Nagarajan & Adriana Reut & Borek Vasicek & Melanie Ward-Warmedinger, . "Quarterly Report on the Euro Area (QREA), Vol.15, No.3 (2016)," Quarterly Report on the Euro Area (QREA), Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  47. Mulier, Klaas & Samarin, Ilia, 2021. "Sector heterogeneity and dynamic effects of innovation subsidies: Evidence from Horizon 2020," Research Policy, Elsevier, vol. 50(10).
  48. Md. Nur Alam Siddik & Sajal Kabiraj & Shanmugan Joghee, 2017. "Impacts of Capital Structure on Performance of Banks in a Developing Economy: Evidence from Bangladesh," IJFS, MDPI, vol. 5(2), pages 1-18, May.
  49. George Pennacchi, 2019. "Banks, Taxes, and Nonbank Competition," Journal of Financial Services Research, Springer;Western Finance Association, vol. 55(1), pages 1-30, February.
  50. Franziska Bremus & Kirsten Schmidt & Lena Tonzer, 2018. "Interactions between Regulatory and Corporate Taxes: How Is Bank Leverage Affected?," Discussion Papers of DIW Berlin 1757, DIW Berlin, German Institute for Economic Research.
  51. Meles, Antonio & Salerno, Dario & Sampagnaro, Gabriele & Fu, Mengchuan, 2021. "The going-public decision and firm risk," Journal of Financial Stability, Elsevier, vol. 54(C).
  52. Ananou, Foly & Chronopoulos, Dimitris K. & Tarazi, Amine & Wilson, John O.S., 2021. "Liquidity regulation and bank lending," Journal of Corporate Finance, Elsevier, vol. 69(C).
  53. Bitar, Mohammad & Hassan, M. Kabir & Walker, Thomas, 2017. "Political systems and the financial soundness of Islamic banks," Journal of Financial Stability, Elsevier, vol. 31(C), pages 18-44.
  54. Horváth, Bálint L., 2020. "The interaction of bank regulation and taxation," Journal of Corporate Finance, Elsevier, vol. 64(C).
  55. Simón Sosvilla-Rivero & Victor Echevarria Icaza, 2017. "Systemic banks, capital composition and CoCo bonds issuance:The effects on bank risk," Working Papers 17-03, Asociación Española de Economía y Finanzas Internacionales.
  56. Dario Salerno, 2021. "The Impact of Initial Public Offerings on Firms’ Performance: Disentangling Treatment from Self-Selection Effects," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 11(4), pages 1-1.
  57. Ripamonti, Alexandre, 2019. "Capital Structure Adjustments and Asymmetric Information," MPRA Paper 96936, University Library of Munich, Germany.
  58. Rancan, Michela & Cariboni, Jessica & Keasey, Kevin & Vallascas, Francesco, 2023. "Bond issuance and the funding choices of European banks: The consequences of public debt," Journal of Empirical Finance, Elsevier, vol. 74(C).
  59. Smaoui, Houcem & Salah, Ines Ben & Diallo, Boubacar, 2020. "The determinants of capital ratios in Islamic banking," The Quarterly Review of Economics and Finance, Elsevier, vol. 77(C), pages 186-194.
  60. Gornall, Will & Strebulaev, Ilya A., 2018. "Financing as a supply chain: The capital structure of banks and borrowers," Journal of Financial Economics, Elsevier, vol. 129(3), pages 510-530.
  61. Serena Fatica & Wouter Heynderickx & Andrea Pagano, 2020. "Banks, Debt And Risk: Assessing The Spillovers Of Corporate Taxes," Economic Inquiry, Western Economic Association International, vol. 58(2), pages 1023-1044, April.
  62. Fu, Buben & Luo, Daqing, 2021. "Monetary policy uncertainty and bank leverage: Evidence from China," Economics Letters, Elsevier, vol. 203(C).
  63. Christian Keuschnigg & Michael Kogler, 2022. "Trade and credit reallocation: How banks help shape comparative advantage," Review of International Economics, Wiley Blackwell, vol. 30(1), pages 282-305, February.
  64. Cao, Yifei & Whyte, Kemar, 2022. "Corporate Tax Shields and Capital Structure: Levelling the Playing Field in Debt vs Equity Finance," National Institute of Economic and Social Research (NIESR) Discussion Papers 542, National Institute of Economic and Social Research.
  65. Christopher A. Hennessy & Ilya A. Strebulaev, 2020. "Beyond Random Assignment: Credible Inference and Extrapolation in Dynamic Economies," Journal of Finance, American Finance Association, vol. 75(2), pages 825-866, April.
  66. F. De Sloover & Y. Saks, 2018. "Is job polarisation accompanied by wage polarisation?," Economic Review, National Bank of Belgium, issue iii, pages 79-90, september.
  67. Paweł Węgrzyn, 2022. "Determinanty finansowania obligacjami banków w Polsce," Bank i Kredyt, Narodowy Bank Polski, vol. 53(4), pages 399-420.
  68. Elena Carletti & Itay Goldstein & Agnese Leonello, 2019. "The interdependence of bank capital and liquidity," BAFFI CAREFIN Working Papers 19128, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
  69. Hebous, Shafik & Ruf, Martin, 2017. "Evaluating the effects of ACE systems on multinational debt financing and investment," Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
  70. Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
  71. Meles, Antonio & Salerno, Dario, 2020. "Abnormal operating performance in IPOs: Does public float matter?," International Review of Financial Analysis, Elsevier, vol. 71(C).
  72. Schandlbauer, Alexander, 2017. "How do financial institutions react to a tax increase?," Journal of Financial Intermediation, Elsevier, vol. 30(C), pages 86-106.
  73. Claudio Borio & Marc Farag & Fabrizio Zampolli, 2023. "Tackling the fiscal policy-financial stability nexus," BIS Working Papers 1090, Bank for International Settlements.
  74. Dominik von Hagen & Oliver Hahn & Fabian Nicolas Pönnighaus, 2017. "Nutzen deutsche Konzerne Belgien als Finanzierungsstandort? [Do German corporations use Belgium as a financing location?]," Schmalenbach Journal of Business Research, Springer, vol. 69(4), pages 441-475, November.
  75. Md Abdul Wasi & Thu Phuong Pham & Ralf Zurbruegg, 2023. "Bank systemic risk: An analysis of the sovereign rating ceiling policy and rating downgrades," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 411-440, January.
  76. Fischer, Marcel & Jensen, Bjarne Astrup, 2017. "The debt tax shield, economic growth and inequality," arqus Discussion Papers in Quantitative Tax Research 219, arqus - Arbeitskreis Quantitative Steuerlehre.
  77. Kick, Thomas & Celerier, Claire & Ongena, Steven, 2017. "Changes in the Cost of Bank Equity and the Supply of Bank Credit," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168164, Verein für Socialpolitik / German Economic Association.
  78. Nicola Branzoli & Fulvia Fringuellotti, 2020. "The Effect of Bank Monitoring on Loan Repayment," Staff Reports 923, Federal Reserve Bank of New York.
  79. Zeitun, Rami & Temimi, Akram & Mimouni, Karim, 2017. "Do financial crises alter the dynamics of corporate capital structure? Evidence from GCC countries," The Quarterly Review of Economics and Finance, Elsevier, vol. 63(C), pages 21-33.
  80. De Haas, Ralph & Popov, Alexander, 2019. "Finance and decarbonisation: why equity markets do it better," Research Bulletin, European Central Bank, vol. 64.
  81. Sobiech, Anna L. & Chronopoulos, Dimitris K. & Wilson, John O.S., 2021. "The real effects of bank taxation: Evidence for corporate financing and investment," Journal of Corporate Finance, Elsevier, vol. 69(C).
  82. Christof Beuselinck & Garen Markarian & Arnt Verriest, 2021. "Employee protection shocks and corporate cash holdings," Post-Print hal-03597869, HAL.
  83. Meki, Muhammad, 2023. "Levelling the debt–equity playing field: Evidence from Belgium," European Economic Review, Elsevier, vol. 151(C).
  84. Sonny Biswas & Bálint L. Horváth & Wei Zhai, 2022. "Eliminating the Tax Shield through Allowance for Corporate Equity: Cross‐Border Credit Supply Effects," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 54(6), pages 1803-1837, September.
  85. Beuselinck, Christof & Markarian, Garen & Verriest, Arnt, 2021. "Employee protection shocks and corporate cash holdings," Journal of Corporate Finance, Elsevier, vol. 69(C).
  86. Mooij Ruud De & Hebous Shafik & Hrdinkova Milena, 2018. "Growth-Enhancing Corporate Tax Reform in Belgium," Nordic Tax Journal, Sciendo, vol. 2018(1), pages 1-17, January.
  87. Hoque, Hafiz & Liu, Heng, 2022. "Capital structure of Islamic banks: How different are they from conventional banks?," Global Finance Journal, Elsevier, vol. 54(C).
  88. Bank for International Settlements, 2022. "Private sector debt and financial stability," CGFS Papers, Bank for International Settlements, number 67, december.
  89. Ahmet Erülgen & Husam Rjoub & Ahmet Adalıer, 2020. "Bank Characteristics Effect on Capital Structure: Evidence from PMG and CS-ARDL," JRFM, MDPI, vol. 13(12), pages 1-13, December.
  90. Gambacorta, Leonardo & Ricotti, Giacomo & Sundaresan, Suresh & Wang, Zhenyu, 2021. "Tax effects on bank liability structure," European Economic Review, Elsevier, vol. 138(C).
  91. Hryckiewicz Aneta & Puławska Karolina, 2022. "How to Design a Bank Levy: The Effect of a Levy Scheme on Bank Performance and its Activities," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 30(3), pages 136-174, September.
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