Replication data for: International Taxation and Cross-Border Banking
- Huizinga, Harry
- Voget, Johannes
- Wagner, Wolf
AbstractThis 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 1998ï¿½2008 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.
Is supplement to
DOI: 10.1257/pol.6.2.94 (Text)
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: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-10-13