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Título : Taxation of banks: A theoretical framework
Autor : Caminal, Ramón
Fecha de publicación : 1-jun-2002
Serie : UFAE and IAE Working Papers
525.02
Resumen: The goal of this paper is to develop a model of financial intermediation analyze the impact of various forms of taxation. The model considers in a unified framework various functions of banks: monitoring, transaction services and asset transformation. Particular attention is devoted to conditions for separability between deposits and loans. The analysis focuses on: (i) competition between banks and alternative financial arrangements (investment funds and organized security markets), (ii) regulation, and (iii) bank's monopoly power and risk taking behavior.
URI : http://hdl.handle.net/10261/1881
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