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1

Baxendale, Sidney Jay. Taxation of income in the West Bank: A guidebook for West Bank taxpayers. Amideast, 1988.

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2

(Firm), Matthew Bender, ed. California taxation: Personal income, and bank, and corporation tax laws. M. Bender, 1985.

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3

United States. Internal Revenue Service. Bank, post office, and library information guide. 7th ed. Dept. of the Treasury, Internal Revenue Service, 1996.

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4

Zhang, Tianjun, Xuming Lü, and Qingji Lin. Meiguo bao shui yu cai chan jie lu: Shen ru tan tao Meiguo hai wai zhang hu shen bao shi wu = US taxation and foreign asset reporting. Hafo ren chu ban you xian gong si, 2011.

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5

California. Legislature. Assembly. Committee on Revenue and Taxation., ed. Overview of California's income tax laws: The personal income tax & the bank and corporation tax : as enacted by AB 53 (Klehs) and SB 572 (Garamendi) of 1987, the California Tax Fairness, Simplification, and Conformity Act of 1987, and the SB 85 (Alquist) of 1986, California Unitary Reform, and modified by 1988 legislation. The Committee, 1988.

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6

Assembly, Canada Legislature Legislative. Bill: An act to confirm the navigation property and income of the Grand River Navigation Company, in the municipal corporation of the town of Brantford, and transfer to, and vest in the said corporation all the rights, powers, privileges and immunities, which were conferred upon the said company by its charter. Hunter, Rose & Lemieux, 2003.

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7

California. Task Force on California Tax Reform and Reduction. Building a better California: The tax reform component : report. The Task Force, 1994.

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8

Schiff, Irwin A. The federal mafia: How it illegally imposes and unlawfully collects income taxes : a shocking and comprehensive analysis with ways for fighting back. 4th ed. Freedom Books, 2003.

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9

Faig, Miquel. Stochastic dynamics of the firm's joint financial and investment decisions with loss carry-forward and carry-back. York University, Dept. of Economics, 1994.

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10

Faig, Miquel. Stochastic dynamics of the firm's joint financial and investment decisions with loss carry-forward and carry-back. Dept. of Economics, York University, 1994.

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11

Henkes-Wabro, Rike Claudia. Gewinnabgrenzung bei Bankbetriebstätten im internationalen Steuerrecht. P. Lang, 2009.

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12

United States. Congress. House. Committee on Rules. Providing for consideration of H.R. 5193, Back to School Tax Relief Act of 2002: Report (to accompany H. Res. 521). [U.S. G.P.O.], 2002.

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13

Norberg, Claes. Reglering och beskattning av banker: En skatterättslig studie över bankregleringens påverkan på resultatberäkningen i banker. Iustus, 1991.

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14

United States. Congress. House. Committee on Ways and Means. Back to School Tax Relief Act of 2002: Report together with dissenting views (to accompany H.R. 5193) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 2002.

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15

United States. Congress. House. Committee on Ways and Means. Back to School Tax Relief Act of 2002: Report together with dissenting views (to accompany H.R. 5193) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 2002.

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16

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs., ed. Resolution Trust Corporation: Asset purchase option for resolution of City Federal Savings Bank : report to the Chairman, Committee on Banking, Housing, and Urban Affairs, U.S. Senate. The Office, 1993.

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17

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs., ed. Resolution Trust Corporation: Asset purchase option for resolution of City Federal Savings Bank : report to the Chairman, Committee on Banking, Housing, and Urban Affairs, U.S. Senate. The Office, 1993.

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18

Office, General Accounting. Resolution Trust Corporation: Stronger information technology leadership needed : report to congressional committees. The Office, 1990.

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19

Office, General Accounting. Resolution Trust Corporation: Interim report on the management reforms in the RTC Completion Act : report to Congressional committees. The Office, 1994.

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20

United States. Congress. House. Committee on Government Operations., ed. Resolution Trust Corporation: Status of Minority and Women Outreach and Contracting Program : report to the Chairman, Committee on Government Operations, House of Representatives. The Office, 1993.

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21

Office, General Accounting. Resolution Trust Corporation: Performing assets sold to acquirers of minority thrifts : report to Congressional committees. The Office, 1995.

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22

Resolution Trust Corporation (U.S.), ed. Resolution Trust Corporation: Survey results on RTC's communication and real estate marketing : briefing report to the Honorable Albert V. Casey, President and Chief Executive Officer, Resolution Trust Corporation. The Office, 1992.

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23

United States. Congress. House. Committee on Government Operations., ed. Resolution Trust Corporation: Status of Minority and Women Outreach and Contracting Program : report to the Chairman, Committee on Government Operations, House of Representatives. The Office, 1993.

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24

Office, General Accounting. Resolution Trust Corporation: Loan portfolio pricing and sales process could be improved : report to the Honorable Bruce F. Vento, House of Representatives. The Office, 1993.

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25

Office, General Accounting. Resolution Trust Corporation: More actions needed to improve Single-Family Affordable Housing Program : report to the Chairman, Subcommittee on Housing and Community Development, Committee on Banking, Finance, and Urban Affairs, House of Representatives. The Office, 1992.

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26

Office, General Accounting. Resolution Trust Corporation: Recommendations addressed to oversee and account for cash flow mortgages : report to the Honorable Bruce F. Vento, House of Representatives. The Office, 1994.

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27

United States. Congress. Senate. Committee on Governmental Affairs., ed. Resolution Trust Corporation: Additional monitoring of basic ordering agreements needed : report to the Chairman, Senate Committee on Governmental Affairs. The Office, 1993.

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28

Resolution Trust Corporation (U.S.), ed. Resolution Trust Corporation: Timelier action needed to locate missing asset files : report to the President and Chief Executive Officer, Resolution Trust Corporation. The Office, 1993.

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29

Office, General Accounting. Resolution Trust Corporation: Monitoring RTC's fitness and integrity policies for independent contractors : briefing report to the Chairman, RTC Task Force, Committee on Banking, Finance and Urban Affairs and the Honorable Marge Roukema, House of Representatives. The Office, 1991.

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30

Whittenburg, Gerald E. Solutions manual/test bank, Income tax fundamentals. West/South-Western College Pub, 1998.

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31

Whittenburg, Gerald E. Solutions manual and test bank to accompany Income tax fundamentals. West Pub. Co, 1992.

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32

Tax Institute at H and R Block Staff. Wiley Registered Tax Return Preparer Exam Review 2012 + Online Test Bank Set. Wiley & Sons, Incorporated, John, 2012.

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33

Wheeler, Charles W. The bank income tax return manual, with sample filled-in 1992 returns (Tax series). Warren Gorham Lamont, 1993.

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34

AAT - Personal Tax FA 2016: Question Bank. BPP Learning Media, 2016.

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35

Langbein, stanley I. The bank income tax return manual: With sample filled-in 2001 returns. Warren, Gorham & Lamont, 2002.

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36

Wheeler, Charles W. The bank income tax return manual: With specimen filled-in 1990 returns. Warren, Gorham & Lamont, 1991.

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37

Corporate Income Tax Incentives to Promote Environmentally Sustainable Investment: Findings from 40 economies covered by the World Bank Corporate Income Tax Incentives Database. Washington, DC: World Bank, 2025. https://doi.org/10.1596/42615.

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38

Célérier, Claire, Thomas Kick, and Steven Ongena. Changes in the Cost of Bank Equity and the Supply of Bank Credit. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198815815.003.0010.

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We explore the effect of tax reforms that decrease the cost of equity on bank lending. In 2000 and 2006, Italy and Belgium, respectively, introduced an allowance for corporate equity so that both firms and banks could deduct a notional interest on their equity from their taxable income. Because local firms were also affected by these reforms, we employ loan-level data from a credit register in a third country—Germany—to better identify the differential impact on lending by banks that were ‘treated’ by these tax reforms versus a control group of banks that were not. We find that the decrease in
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39

World Bank Corporate Income Tax (CIT) Incentives Database Methodology and User Manual: A guide to understanding, using, and interacting with the World Bank CIT Incentives Database. Washington, DC: World Bank, 2025. https://doi.org/10.1596/42607.

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40

Jouste, Maria, Tina Kaidu, Joseph Okello Ayo, Jukka Pirttilä, and Pia Rattenhuber. The effects of personal income tax reform on employees’ taxable income in Uganda. 11th ed. UNU-WIDER, 2021. http://dx.doi.org/10.35188/unu-wider/2021/945-7.

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We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band. Using the universe of pay-as-you-earn administrative data submitted by employers in the formal sector, we analyse the impact on taxable income of the introduction of the additional top tax band. Our results indicate that the elasticity of taxable income in Uganda is larger than in previous results from developed countries. Overall, the additional revenue generated from
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41

Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill - Commentary on the Bill. Policy and Strategy, Inland Revenue, New Zealand, 2017.

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42

Spencer, M. Maxwell. When Property Pays Does the Owner Deserve It: A Question That Has Bugged the Pundits for Centuries, Even for Eons, Going Back to Aristotle and Hebrew Bible. Vantage Pr, 2002.

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43

Wenz, Peter S. Take Back the Center: Progressive Taxation for a New Progressive Agenda. MIT Press, 2012.

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44

Wenz, Peter S. Take Back the Center: Progressive Taxation for a New Progressive Agenda. MIT Press, 2012.

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45

Words, Inspired. UK Tax Year Diary April 2023 - April 2024 and Accounting Ledger Book for Bookkeeping, Income and Expense Log Book, for Sole Trader, Self Employed and Small Business: 8. 5 X11 , Ample Space, Luxury Gold and Black Cover, Bank Holiday Dates Added, Gift Idea. Independently Published, 2022.

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46

Resolution Trust Corporation: Proposed tax credit would add to government's cost of selling RTC assets : briefing report to congressional requesters. The Office, 1991.

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47

Resolution Trust Corporation: Proposed tax credit would add to government's cost of selling RTC assets : briefing report to congressional requesters. The Office, 1991.

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48

Resolution Trust Corporation: Subcontractor cash management practices violate policy and reduce income : report to the President and Chief Executive Officer, Resolution Trust Corportation. The Office, 1992.

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49

Resolution Trust Corporation: Subcontractor cash management practices violate policy and reduce income : report to the President and Chief Executive Officer, Resolution Trust Corportation. The Office, 1992.

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50

Nikravesh, Babak E. U.S. Income Taxation of Foreign Governments, International Organizations, Central Banks, and Their Employees (Tax Management Portfolios: Foreign Income; 6520. Bloomberg BNA Library, 2018.

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