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Keywords: bank taxation
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Journal of the American Taxation Association 1–24.
Published: 11 May 2024
.... In addition, 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 Classi cations: G21; G28; H25; M41. Keywords: bank taxation; fair value tax; investment portfolios; risk taking. I. INTRODUCTION...