Publication:

Taxing banks leverage and syndicated lending: A cross-country comparison

Date

Date

Date
2023
Journal Article
Published version

Citations

Citation copied

Burietz, A., Ongena, S., & Picault, M. (2023). Taxing banks leverage and syndicated lending: A cross-country comparison. International Review of Law and Economics, 73, 106103–106103. https://doi.org/10.1016/j.irle.2022.106103

Abstract

Abstract

Abstract

Between 2010 and 2012 and with bank stability as the ultimate target, five European countries implemented a tax levy on banks’ liabilities thereby decreasing the cost of equity relative to the cost of debt. Using a difference-in-differences approach we assess the impact of this tax levy on banks’ participation in the syndicated loan market. We further investigate the impact of the tax levy along bank size and capital structure. We find that banks located in countries where the tax levy was implemented supply more credit. This increase

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3 since deposited on 2023-07-04
Acq. date: 2025-11-13

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2 since deposited on 2023-07-04
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Acq. date: 2025-11-13

Additional indexing

Creators (Authors)

Journal/Series Title

Journal/Series Title

Journal/Series Title

Volume

Volume

Volume
73

Page range/Item number

Page range/Item number

Page range/Item number
106103

Page end

Page end

Page end
106103

Item Type

Item Type

Item Type
Journal Article

Dewey Decimal Classifikation

Dewey Decimal Classifikation

Dewey Decimal Classifikation

Keywords

Banks, Tax levy, Syndicated loans

Scope

Scope

Scope
Discipline-based scholarship (basic research)

Language

Language

Language
English

Publication date

Publication date

Publication date
2023-03

Date available

Date available

Date available
2023-07-04

Publisher

Publisher

Publisher

ISSN or e-ISSN

ISSN or e-ISSN

ISSN or e-ISSN
0144-8188

OA Status

OA Status

OA Status
Hybrid

Free Access at

Free Access at

Free Access at
DOI

Other Identification Number

Other Identification Number

Other Identification Number
merlin-id:22867

Metrics

Downloads

3 since deposited on 2023-07-04
Acq. date: 2025-11-13

Views

2 since deposited on 2023-07-04
1last week
Acq. date: 2025-11-13

Citations

Citation copied

Burietz, A., Ongena, S., & Picault, M. (2023). Taxing banks leverage and syndicated lending: A cross-country comparison. International Review of Law and Economics, 73, 106103–106103. https://doi.org/10.1016/j.irle.2022.106103

Hybrid Open Access
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Files
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Files

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