As I have argued in previous commentaries, and in a recent academic paper written with Michael Troege, requiring banks to have more capital raises their tax bill, because it reduces the level of tax-deductible debt and increases that of taxable equity.
Würde man den Vorschlag Hensarlings umsetzen, müssten diese Kapitalanforderungen aufgrund der verringerten Risiko-Regulierung noch höher ausfallen.