Filene Research Institute

Through independent research and innovation, the Filene Research Institute explores issues vital to the future of credit unions and consumer finance.

Taxation

  1. A Comparison of Bank and Credit Union Pricing

    • Steve Swidler, PhD, J. Stanley Mackin Professor of Finance, Auburn University
    • Aug 12, 2009 No Comments
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    U.S. credit unions famously have a long-running federal tax exemption on their corporate-level earnings, but a lesser-known tax benefit also exists for banks. Banks may incorporate as a Subchapter S (Sub-S) corporation, which eliminates federal taxes on corporate-level earnings.

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    categories » Lending, Performance Measures, Pricing, Taxation

  2. Impact of Taxation on Credit Unions in Australia

    • Dominic Gasbarro, PhD, Associate Professor of Finance, Murdoch University, Phil Hancock, Associate Professor of Accounting, University of Western Australia and J. Kenton Zumwalt, PhD, Visiting Professorial Fellow, University of Western Australia and Profe
    • Sep 24, 2007 No Comments
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    What can U.S. credit unions learn from Australian credit unions? Plenty, according to Filene Research Institute’s newest study which examines the impact of taxation on Australian credit unions.

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    categories » Life Cycle and Evolution of Credit Unions, Podcasts and Videos, Taxation

  3. Taxation of Credit Unions

    • Burger, Albert E., University of Wisconsin-Madison, and Gregory M. Lypny, Concordia University, Montreal, Canada.
    • Jan 1, 1991 No Comments
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    Burger and Lypny analyze the public policy implications of imposing a tax on the net income of credit unions.

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    categories » Economic Issues - Policy, Regulation and Deposit Insurance, Taxation

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