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

Luis Ignacio
Lozano-Espitia
Hernando
Vargas-Herrera
Norberto
Rodríguez-Niño
Jueves, 1 Octubre 2015

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