Bank Profitability and Taxation

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The impact of the intellectual capital efficiency on commercial banks performance: Evidence from the US (2016, background): “…macroeconomic conditions, bank taxation, deposit insurance regulation and banking market structure (among others, Demirgüç-Kunt and Huizinga, 1999; Albertazzi and Gambacorta, 2010; Mirzaei et al., 2013) and bank characteristics: size, capital ratio, business models and corporate governance…”
The Influence of Monetary Policy on Bank Profitability (2017, background): “20 The analysis of the pre-tax profits is preferable in order to exclude possible effects due to different taxation regimes (Albertazzi and Gambacorta (2010)).”
Are foreign banks more profitable than domestic banks? Home- and host-country effects of banking market structure, governance, and supervision (2011, background): “….com/locate / jbf and Vennet, 2008), while others have assessed the impact of inflation on bank profits (Kosmidou et al., 2007; Pasiouras and Kosmidou, 2007; Athanasoglou et al., 2008) and the ambiguous effect of corporate income tax on net interest margin (Albertazzi and Gambacorta, 2010).”