Measuring Commercial Bank Profitability : Proceed With Caution /
The federal tax code creates challenges for comparing the profit rates of different banks on a consistent basis. The earnings of banks that elect to operate under subchapter S of the federal tax code are not subject to federal corporate income tax, but shareholders of these "S-banks" are t...
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Other Authors: | , |
Format: | Book |
Language: | English |
Published: |
Ann Arbor, Mich. :
Inter-university Consortium for Political and Social Research [distributor],
2007
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Series: | ICPSR (Series) ;
21301 |
Subjects: |