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Taxation and Regulation of the Financial Sector

Ruud de Mooij and Gaëtan Nicodème


The financial crisis has revealed many problems in the transparency and functioning of the financial sector. New debates on regulation and taxation of the financial sector have emerged as economists and policy makers were challenged to understand the sequence of events and the complex interactions between financial markets and the real economy-often not captured by economic models. This book opens a novel field of research by bringing together insights from public finance and banking, with the aim to better understand what had happened and how policy design of taxation and regulation could pre ... More

Keywords: Financial Sector, Taxation, Regulation, Financial Crisis, Banking, Systemic Risk

Bibliographic Information

Print publication date: 2015 Print ISBN-13: 9780262027977
Published to MIT Press Scholarship Online: May 2015 DOI:10.7551/mitpress/9780262027977.001.0001


Affiliations are at time of print publication.

Ruud de Mooij, editor

Gaëtan Nicodème, editor

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1 Taxation and Regulation of the Financial Sector

Ruud de MooijandGaëtan Nicodème

I Interplay of Taxation and Regulation Policies for the Financial Sector

4 Taxation and Regulation of Banks to Manage Systemic Risk

Brian Coulter,Colin MayerandJohn Vickers

6 The Political Economy of Containing Financial Systemic Risk

Donato Masciandaro and Francesco Passarelli

II Design of Taxes and Regulation for the Financial Sector

9 Assessing the Macroeconomic Impact of Financial Transaction Taxes

Julia Lendvai,Rafal RaciborskiandLukas Vogel

10 Financial Activities Taxes, Bank Levies, and Systemic Risk

Giuseppina Cannas,Jessica Cariboni,Massimo MarchesiGaëtan Nicodème,Marco Petracco GiudiciandStefano Zedda

III Evidence on the Efficacy of Taxation and Regulation

11 Taxation, Bank Leverage, and Financial Crises

Ruud de Mooij,Michael KeenandMasanori Orihara

12 The Ability of Banks to Shift Corporate Income Taxes to Customers

Gunther Capelle-Blancard and Olena Havrylchyk

14 Impact of the Bank Transactions Tax on Deposits in Argentina

Ricardo Fenochietto, Ernesto Crivelli and Carola Pessino

15 The 2011 FDIC Assessment on Banks’ Managed Liabilities

Lawrence L. Kreicher, Robert N. McCauley, and Patrick McGuire

End Matter