TY - BOOK
T1 - Balancing the regulation and taxation of banking
AU - Chaudhry, Sajid M.
AU - Mullineux, Andrew W.
AU - Agarwal, Natasha
PY - 2015/8/28
Y1 - 2015/8/28
N2 - This concise book gives a unique overview of bank taxation as an alternative or a compliment to prudential regulation or non-revenue taxation. Existing bank taxation is reviewed with a view to eliminating distortions in the tax system, which have incentivized banks to engage in risky activities in the past. The authors analyse the taxation of financial instruments trading, as well as the taxation of banking products and services to gauge whether this could finance resolution mechanisms and also help to ensure the stability of banks.
AB - This concise book gives a unique overview of bank taxation as an alternative or a compliment to prudential regulation or non-revenue taxation. Existing bank taxation is reviewed with a view to eliminating distortions in the tax system, which have incentivized banks to engage in risky activities in the past. The authors analyse the taxation of financial instruments trading, as well as the taxation of banking products and services to gauge whether this could finance resolution mechanisms and also help to ensure the stability of banks.
UR - http://www.scopus.com/inward/record.url?scp=84946009828&partnerID=8YFLogxK
UR - https://www.elgaronline.com/view/9781785360268.xml
U2 - 10.4337/9781785360275
DO - 10.4337/9781785360275
M3 - Book
AN - SCOPUS:84946009828
SN - 9781785360268
BT - Balancing the regulation and taxation of banking
PB - Edward Elgar
ER -