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Keywords: fair value tax
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Journal Articles
Journal of the American Taxation Association 1–24.
Published: 11 May 2024
...Sylvia Auer; Tobias Bornemann; Eva Eberhartinger ABSTRACT We analyze the implications of including fair value changes in taxable income on banks’ asset allocation and risk taking. Exploiting variation in fair value tax regimes and tax rates across 27 countries from 2010 to 2018, we find that fair...