@techreport{20.500.12134/6220, author = {Lozano-Espitia, Luis Ignacio}, author = {Vargas-Herrera, Hernando}, author = {Rodríguez-Niño, Norberto}, year = {2015}, month = {10}, url = {https://repositorio.banrep.gov.co/handle/20.500.12134/6220}, abstract = {Taxes on financial transactions have been especially controversial because of their potential effects on banking disintermediation. A modality of such taxes (Bank Debit Tax, BDT) was introduced in Colombia since the late nineties. Using monthly panel data}, publisher = {Banco de la República}, booktitle = {Borradores de Economía}, volume = {Borradores de Economía; No. 909}, title = {Financial transaction tax and banking margins : an empirical note for Colombia}, keywords = {Banking margins}, keywords = {Intermediary}, keywords = {Financial regulation}, keywords = {Tax distortions}, doi = {https://doi.org/10.32468/be.909}, }