Taxing banks fairly 1. Introduction Sajid M. Chaudhry and Andy Mullineux 2. Taxation and bank risk taking Yn Luo and Sailesh Tanna 3. Corporate income taxation and asset securitization Shiwei Hu and Di Gong 4. The burden of bank taxation : corporate income tax vs. bank levy Gunther Capelle Blancard and Olena Havrylchyk 5. Banks and tax : recent UK experiences Ian Young 6. Securities transaction tax in Europe : first impact assessments Gunther Capelle Blancard 7. Effects of VAT on financial services Arthur Kerrigan 8. Ethical taxation and finance Douglas Bamford 9. Ethics and bank taxation Tom Sorell and James Dempsey Examining the taxation and regulation of banks this book highlights the views of practitioners tax experts policy makers and academics on the appropriateness and effectiveness of bank taxation in the light of the financial crisis. It covers the topical issues of whether the EU should introduce a financial transactions Tobin or Robin Hood tax and whether VAT should be extended to financial services. This comprehensive book offers an ethical perspective on bank taxation and financial stability to complement the traditional political economy approach. It also considers how a bank levy or financial activities tax could be used to ensure that big banks make a true and fair contribution to their insurance by taxpayers. Covering a range of topics on bank and financial sector taxation this book will prove a valuable resource for academics policy makers and financial regulators