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Replication data for: International Taxation and Cross-Border Banking

Version
1
Resource Type
Dataset
Creator
  • Huizinga, Harry
  • Voget, Johannes
  • Wagner, Wolf
Publication Date
2014-01-01
Description
  • Abstract

    This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998�2008 period. International double taxation of foreign-source bank income is found to reduce banking-sector FDI. Furthermore, such taxation is almost fully passed on into higher interest margins charged abroad. These results imply that international double taxation distorts the activities of international banks, and that the incidence of international double taxation of banks is on bank customers in the foreign subsidiary country.
Availability
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Relations
  • Is supplemented by
    DOI: 10.1257/pol.6.2.94 (Text)
Publications
  • Huizinga, Harry, Johannes Voget, and Wolf Wagner. “International Taxation and Cross-Border Banking.” American Economic Journal: Economic Policy 6, no. 2 (May 2014): 94–125. https://doi.org/10.1257/pol.6.2.94.
    • ID: 10.1257/pol.6.2.94 (DOI)

Update Metadata: 2019-10-13 | Issue Number: 1 | Registration Date: 2019-10-13

Huizinga, Harry; Voget, Johannes; Wagner, Wolf (2014): Replication data for: International Taxation and Cross-Border Banking. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E114864V1