---
_id: '15367'
abstract:
- lang: eng
  text: 'n this paper, I review the empirical literature in the intersection of banks
    and corporate income taxation that emerged over the last two decades. To structure
    the included studies, I use a stakeholder approach and outline how corporate income
    taxation plays into the relation of banks and their four main stakeholders: bank
    regulators, customers, investors and tax authorities. My contribution to the literature
    is threefold: First, I contribute by providing, to the best of my knowledge, a
    first comprehensive review on this topic. Second, I point to areas for future
    research. Third, I deduce policy implications from the studies under review. In
    sum, the studies show that taxes distort banks’ pricing decisions, the relative
    attractiveness of debt and equity financing, the decision to report on or off
    the balance sheet and banks’ investment allocations. Empirical insights on how
    tax rules affect banks’ decision-making are helpful for policymakers to tailor
    suitable and sustainable tax legislation directed at banks. '
author:
- first_name: Vanessa
  full_name: Gawehn, Vanessa
  id: '52547'
  last_name: Gawehn
citation:
  ama: 'Gawehn V. <i>Banks and Corporate Income Taxation: A Review</i>. SSRN; 2019.'
  apa: 'Gawehn, V. (2019). <i>Banks and Corporate Income Taxation: A Review</i>. SSRN.'
  bibtex: '@book{Gawehn_2019, title={Banks and Corporate Income Taxation: A Review},
    publisher={SSRN}, author={Gawehn, Vanessa}, year={2019} }'
  chicago: 'Gawehn, Vanessa. <i>Banks and Corporate Income Taxation: A Review</i>.
    SSRN, 2019.'
  ieee: 'V. Gawehn, <i>Banks and Corporate Income Taxation: A Review</i>. SSRN, 2019.'
  mla: 'Gawehn, Vanessa. <i>Banks and Corporate Income Taxation: A Review</i>. SSRN,
    2019.'
  short: 'V. Gawehn, Banks and Corporate Income Taxation: A Review, SSRN, 2019.'
date_created: 2019-12-18T06:56:24Z
date_updated: 2022-01-06T06:52:21Z
department:
- _id: '186'
- _id: '189'
keyword:
- corporate income taxes
- banks
- stakeholder approach
- decision-making process
language:
- iso: eng
page: '34'
publication_status: published
publisher: SSRN
status: public
title: 'Banks and Corporate Income Taxation: A Review'
type: working_paper
user_id: '48187'
year: '2019'
...