1-1 of 1
Keywords: bank taxation
Close
Save search
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles

Does Fair Value Taxation Affect Banks’ Investment Portfolios and Risk Taking?

Available to Purchase
Sylvia Auer, Tobias Bornemann, Eva Eberhartinger
Journal: Journal of the American Taxation Association
Journal of the American Taxation Association (2025) 47 (1): 7–30.
https://doi.org/10.2308/JATA-2022-019
Published: 01 April 2025
..., banks that report under local GAAP increase risk taking when subject to fair value taxes. Data Availability: Data are available from the sources cited in the text. JEL Classifications: G21; G28; H25; M41. 01 07 2022 05 04 2024 09 04 2024 2025 bank taxation fair value...
View articletitled, Does Fair Value Taxation Affect Banks’ Investment Portfolios and Risk Taking?
Open the PDF for Does Fair Value Taxation Affect Banks’ Investment Portfolios and Risk Taking? in another window
Add to Citation Manager for Does Fair Value Taxation Affect Banks’ Investment Portfolios and Risk Taking?
Includes: Supplementary data