The Tax Exemption to Subchapter S Banks: Who Gets the Benefit?

Author:

Chang Chun-Hao1,Jain Ajeet2,Lawrence Edward R.1,Prakash Arun J.1

Affiliation:

1. Florida International University

2. Alabama A and M University

Publisher

Wiley

Subject

Economics and Econometrics,Finance

Reference16 articles.

1. The “greatest” carry trade ever? Understanding eurozone bank risks;Acharya;Journal of Financial Economics,2015

2. Unnatural experiments? Estimating the incidence of endogenous policies;Besley;The Economic Journal,2000

3. Fair value accounting for financial instruments: Does it improve the association between bank leverage and credit risk?;Blankespoor;The Accounting Review,2013

4. Cyree , K.B. S.E. Hein T.W. Koch 2010 Working paper http://hein.ba.ttu.edu/Research%20Papers/Impact_of_Taxes_and_Ownership_onCapital_Structure_S_Corp_Banks%20May2010%20to%20JFI.pdf

5. Do tax benefits conferred to Subchapter S banks affect their deposit or loan rates;Depken;Finance Research Letters,2010

Cited by 4 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Interest Rate Competition among C Banks, S Banks, and Credit Unions;Journal of Financial Services Research;2022-10-26

2. Why do Subchapter S Banks Convert to C Banks?;Journal of Financial Services Research;2021-11-15

3. Banks and Corporate Income Taxation: A Review;SSRN Electronic Journal;2019

4. Drivers, inhibitors and the future of co-operative financial institutions: A Delphi study on South African perspective;Technological Forecasting and Social Change;2018-08

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