Future issues in bank taxation

The purpose of this article is to provide an overview of the current and future issues related to bank taxation. The basic claim of this paper is that bank taxation schemes are increasingly important as a regulatory tool to augment other forms of bank regulation. Furthermore, such tax schemes can provide an important source of government revenue, internalise the costs of financial crises and contain excessive risk-taking by banks. Understanding the effects and possible unintended consequences of bank taxation schemes is of relevance to government agencies tasked with regulating and supervising the financial services industry