@misc{JimenezMartinezMieraPeydro2020,
  author    = {Gabriel Jim{\´e}nez and David Martinez-Miera and Jos{\´e}-Luis Peydr{\´o}},
  title     = {Who truly bears (bank) taxes? Evidence from only shifting statutory incidence},
  booktitle = {LawFin working paper ; No. 12},
  doi       = {10.2139/ssrn.3745519},
  institution = {Rechtswissenschaft},
  series    = {LawFin Working Paper},
  number    = {12},
  type      = {workingpaper},
  pages     = {57},
  year        = {2020},
}