Two Years of the Bank Tax in Poland - an Analysis of Effects

• Autorzy: Klaudia Jarno , Hanna Kołodziejczyk
• Języki publikacji: EN

Abstrakty

EN

The main purpose of the paper is an attempt to assess the effects of introducing a bank levy in Poland on selected indicators of the banking sector using the difference-in-differences method. The employment of the difference-in-differences method does not result is strict findings regarding the incidence of the newly introduced bank levy. Although we observe negative effects on ROA, the value of assets, and the value of loans, and positive effects on the number of employees, our results are not statistically significant. (original abstract)

Słowa kluczowe

EN

Banking sector; Bank tax; Literature review; Research results; Bank levy

PL

Sektor bankowy; Podatek bankowy; Przegląd literatury; Wyniki badań; Opłata bankowa

• Czasopismo: Bezpieczny Bank
• Rocznik: 2018
• Numer: nr 2 (71)
• Strony: 86--95

Twórcy

autor

Klaudia Jarno

• Poznań University of Economics and Business

autor

Hanna Kołodziejczyk

• Poznań University of Economics and Business

Bibliografia

• Angrist J.D., Pischke J.-S., Mostly Harmless Econometrics: An Empiricist's Companion , 2008. Available at: https://www.researchgate.net/profile/Joshua_Angri st/publication/51992844_ Mostly_Harmless_Econometrics_An_Empiricist's_Companion/links/00 b4953344a- 9a0cb13000000/Mostly-Harmless-Econometrics-An-Empiricists-Compa nion.pdf [Accessed 25 February 2017].
• Buch C.M., Hilberg B., Tonzer L., Taxing banks: An evaluation of the German bank levy , "Journal of Banking and Finance", 2016, no. 72, pp. 52-66.
• Capelle-Blancard G., Havrylchyk O., Incidence of Bank Levy and Bank Market Power , "CEPII Working Paper", 2013, no. 2013-21. Available at: http://www.cep ii.fr/PDF_PUB/wp/2013/ wp2013-21.pdf [Accessed 26 February 2017].
• Celerier C., Kick T., Ongena S., Changes in the Cost of Bank Equity and the Supply of Bank Credit , 2017. Available at: https://www.fdic.gov/bank/analytical/cfr/ba nk-research-conference/ annual-17th/papers/16-celerier.pdf [Accessed 1 May 2018].
• Chaudhry S.M., Mullineux A., Agarwal N., Balancing the regulation and taxation of banking , "International Review of Financial Analysis", 2015, vol. 42, pp . 38-52. Available at: http:// www.birmingham.ac.uk/Documents/college-social-sciences/social-p olicy/CHASM/2015/ Balancing-the-regulation-and-taxation-of-banking2015Internation al-Review-of-Financia- l-Analysis.pdf [Accessed 15 April 2017].
• Devereux M., Johannesen N., Vella J., Can Taxes Tame the Banks? Evidence from the European Bank Levies , "Saïd Business School Research Papers", 2015, no. 2015-05. Available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2563634 [Accessed 15 April 2017].
• Dia E., Van Hoose D., Bank taxes and loan monitoring: a cautionary tale , "The Manchester School", 2016, vol. 86, no. 1, pp. 1-20. Available at: https:// onlinelibrary.wiley.com/doi/ pdf/10.1111/manc.12172 [Accessed 1 May 2018].
• Kogler M., On the Incidence of Bank Levies: Theory and Evidence , "University of St. Gallen Discussion Paper", 2016, no. 2016-06. Available at: http://ux-tauri.unisg.ch/RePEc/usg/ econwp/EWP-1606.pdf [Accessed 26 February 2017].
• Kovács L., Bank Taxes in the European Union , "Public Finance Quarterly", 2012, vol. LVII, iss. 3, pp. 332-346. Available at: https://www.asz.hu/storage/files/fil es/public-finance-quarterly -articles/2012/a_332_346_kovacs.pdf [Accessed 15 April 2017].
• International Monetary Fund, A Fair and Substantial Contribution by the Financial Sector . Interim Report for the G-20 , Washington, DC, 2010.
• Perotti E., Suarez J., A Pigouvian Approach to Liquidity Regulations , "International Journal of Central Banking", 2011, December 2011 issue. Available at: http ://www.ijcb.org/journal/ijc- b11q4a1.htm [Accessed 1 May 2018].
• Shackelford D.A., Shaviro D.N., Slemrod J., Taxation and the Financial Sector , "National Tax Journal", 2010, vol. 63, no. 4, part 1, pp. 781-806.

Identyfikatory

DOI

10.26354/bb.4.2.71.2018