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

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Borradores de Economía; No. 909

Date published

2015-10-21

Date

2015-10-21

Authors

Lozano-Espitia, Luis Ignacio
Vargas-Herrera, Hernando
Rodríguez-Niño, Norberto

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ISSN

ISBN

Document language

spa
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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.

The opinions contained in this document are the sole responsibility of the author and do not commit Banco de la República or its Board of Directors.

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

Description

JEL Codes

G28 - Financial Institutions and Services: Government Policy and Regulation
G12 - Asset Pricing; Trading Volume; Bond Interest Rates
G21 - Banks; Depository Institutions; Micro Finance Institutions; Mortgages
H21 - Efficiency; Optimal Taxation

Temática

Keywords

Keywords

Banking margins , Intermediary , Financial regulation , Tax distortions

Citation

URI

https://repositorio.banrep.gov.co/handle/20.500.12134/6220
 https://hdl.handle.net/20.500.12134/6220
 https://ideas.repec.org/p/bdr/borrec/909.html
 https://doi.org/10.32468/be.909

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Esta obra está bajo licencia internacional Creative Commons Reconocimiento-NoComercial 4.0.

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