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

Borradores de Economia
Número: 
909
Publicado: 
Clasificación JEL: 
G12, G21, G28, H21
Palabras clave: 
Banking Margins, Intermediary, Financial Regulation, Tax Distortions

Lo más reciente

Jhorland Ayala-García, Yesica Tatiana Lara-Silva, Alejandro Alberto Vargas-Villamil, Lina Romero-Chaparro
Jesús Alonso Botero-García, Ligia Alba Melo-Becerra, Cristian Castrillón Gaviria, Daniela Gallo

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