{"language":[{"iso":"eng"}],"quality_controlled":"1","doi":"10.2308/JATA-2022-019","department":[{"_id":"187"}],"author":[{"first_name":"Tobias","id":"88419","last_name":"Bornemann","orcid":"0000-0003-4299-0551","full_name":"Bornemann, Tobias"},{"first_name":"Sylvia","full_name":"Auer, Sylvia","last_name":"Auer"},{"last_name":"Eberhartinger","full_name":"Eberhartinger, Eva","first_name":"Eva"}],"status":"public","volume":47,"type":"journal_article","date_updated":"2025-12-02T08:28:36Z","intvolume":"        47","date_created":"2025-12-02T08:27:14Z","year":"2025","page":"7-30","citation":{"short":"T. Bornemann, S. Auer, E. Eberhartinger, Journal of the American Taxation Association 47 (2025) 7–30.","chicago":"Bornemann, Tobias, Sylvia Auer, and Eva Eberhartinger. “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” <i>Journal of the American Taxation Association</i> 47, no. 1 (2025): 7–30. <a href=\"https://doi.org/10.2308/JATA-2022-019\">https://doi.org/10.2308/JATA-2022-019</a>.","apa":"Bornemann, T., Auer, S., &#38; Eberhartinger, E. (2025). Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking? <i>Journal of the American Taxation Association</i>, <i>47</i>(1), 7–30. <a href=\"https://doi.org/10.2308/JATA-2022-019\">https://doi.org/10.2308/JATA-2022-019</a>","mla":"Bornemann, Tobias, et al. “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” <i>Journal of the American Taxation Association</i>, vol. 47, no. 1, 2025, pp. 7–30, doi:<a href=\"https://doi.org/10.2308/JATA-2022-019\">10.2308/JATA-2022-019</a>.","ieee":"T. Bornemann, S. Auer, and E. Eberhartinger, “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?,” <i>Journal of the American Taxation Association</i>, vol. 47, no. 1, pp. 7–30, 2025, doi: <a href=\"https://doi.org/10.2308/JATA-2022-019\">10.2308/JATA-2022-019</a>.","ama":"Bornemann T, Auer S, Eberhartinger E. Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking? <i>Journal of the American Taxation Association</i>. 2025;47(1):7-30. doi:<a href=\"https://doi.org/10.2308/JATA-2022-019\">10.2308/JATA-2022-019</a>","bibtex":"@article{Bornemann_Auer_Eberhartinger_2025, title={Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?}, volume={47}, DOI={<a href=\"https://doi.org/10.2308/JATA-2022-019\">10.2308/JATA-2022-019</a>}, number={1}, journal={Journal of the American Taxation Association}, author={Bornemann, Tobias and Auer, Sylvia and Eberhartinger, Eva}, year={2025}, pages={7–30} }"},"title":"Does Fair Value Taxation Affect Banks' Investment Portfolio and Risk-Taking?","_id":"62732","user_id":"96670","publication":"Journal of the American Taxation Association","issue":"1"}