Taxation of Interest Income, Deregulation and the Banking Industry
- 1 December 1983
- journal article
- Published by JSTOR in The Journal of Finance
- Vol. 38 (5) , 1529-1542
- https://doi.org/10.2307/2327585
Abstract
Removing interest rate ceilings on bank deposits or reducing the tax rate applicable to the interest earned on such deposits are alternative means of increasing the after-tax return to depositors. Th...Keywords
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