dc.creator	Lozano-Espitia, Luis Ignacio
dc.creator	Vargas-Herrera, Hernando
dc.creator	Rodríguez-Niño, Norberto
dc.date.created	2015-10-21
dc.date.issued	2015-10-21
dc.identifier.uri	https://repositorio.banrep.gov.co/handle/20.500.12134/6220
dc.description.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
dc.format.mimetype	PDF
dc.language.iso	spa
dc.publisher	Banco de la República
dc.relation.ispartof	Documentos de Trabajo
dc.relation.ispartofseries	Borradores de Economía
dc.relation.isversionof	Borradores de Economía; No. 909
dc.rights.accessRights	Open Access
dc.rights.uri	https://creativecommons.org/licenses/by-nc-sa/4.0/
dc.title	Financial transaction tax and banking margins : an empirical note for Colombia
dc.type	Working Paper
dc.subject.jel	G28 - Financial Institutions and Services: Government Policy and Regulation
dc.subject.jel	G12 - Asset Pricing; Trading Volume; Bond Interest Rates
dc.subject.jel	G21 - Banks; Depository Institutions; Micro Finance Institutions; Mortgages
dc.subject.jel	H21 - Efficiency; Optimal Taxation
dc.subject.keyword	Banking margins
dc.subject.keyword	Intermediary
dc.subject.keyword	Financial regulation
dc.subject.keyword	Tax distortions
dc.subject.lemb	Impuesto a las transacciones financieras -- Colombia -- 1996-2014
dc.subject.lemb	Impuestos bancarios -- Colombia -- 1996-2014
dc.subject.lemb	Legislación financiera -- Colombia -- 1996-2014
dc.type.spa	Documentos de trabajo
dc.rights.spa	Acceso abierto
dc.rights.cc	Atribucion-NoComercial-CompartirIgual CC BY-NC-SA 4.0
dc.subject.jelspa	G28 - Instituciones y servicios financieros: Política pública y regulación
dc.subject.jelspa	H21 - Eficiencia; Imposición óptima
dc.subject.jelspa	G21 - Bancos; Instituciones de depósito; Instituciones Microfinancieras; Hipotecas
dc.subject.jelspa	G12 - Valoración de activos financieros; Volumen de comercio; Tasas de interés de bonos
dc.type.hasversion	Published Version
dc.coverage.sucursal	Bogotá
dc.relation.doi	https://doi.org/10.32468/be.909
dc.rights.disclaimer	Las opiniones contenidas en el presente documento son responsabilidad exclusiva de los autores y no comprometen al Banco de la República ni a su Junta Directiva.
dc.relation.repec	https://ideas.repec.org/p/bdr/borrec/909.html
dc.identifier.handle	https://hdl.handle.net/20.500.12134/6220
dc.creator.firma	Ignacio Lozano-Espitia
dc.source.handleRepec	RePEc:bdr:borrec:909

Financial transaction tax and banking margins : an empirical note for Colombia

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