Borradores de Economia
Número:
909
Publicado:
Clasificación JEL:
G12, G21, G28, H21
Palabras clave:
Banking Margins, Intermediary, Financial Regulation, Tax Distortions
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Mauricio Villamizar-Villegas, Oscar Mauricio Valencia-Arana, Andrés Felipe Prado, Nicolás Aya
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