Dennis Dreusch

Dennis Dreusch is a Junior Research Affiliate at the Leibniz Institute for Economic Research Halle (IWH) since November 2021. He is also a doctoral student at the Otto von Guericke University Magdeburg. His research focuses on bank capital structures and financial stability within the context of economic regulation.

• Institution: Leibniz Institute for Economic Research Halle (IWH)
• Doctoral Program: Otto von Guericke University Magdeburg
• Research Focus: Bank capital structure, financial stability, regulatory capital ratios

His current research examines how tax incentives for equity financing affect banks' compliance with Basel III regulatory frameworks, particularly in response to changes in tax disparity between equity and debt financing. This work has implications for policy design and financial system resilience.

His notable publication "Nothing Special about an Allowance for Corporate Equity: Evidence from Italian Banks" (Journal of International Money and Finance, February 2025) demonstrates that reduced tax incentives for equity financing lead to significant declines in banks' regulatory capital ratios, challenging the effectiveness of long-term tax subsidies for financial stability.