Occasional Paper
In Search of a Level Playing Field: The Implementation of the Basle Capital Accord in Japan and the United States
Author(s): Scott, Hal S.; Iwahara, Shinsaku
Year: 1994
Pages: 86
ISBN: 1-56708-043-X
Although one objective of the Basle Accord was to diminish competitive inequality among banks arising from differences in national capital standards, the Accord has not significantly leveled the playing field between US and Japanese banks because of differences in safety net policies, national accounting and tax rules and approaches to bank regulation.
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