European Banks and Tax Havens: Evidence from Country-by-Country Reporting
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More about this item
Keywords
country-by-country reporting; banks; tax havens; profit shifting; financial transparency; European Union;JEL classification:
- F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2019-02-18 (Accounting & Auditing)
- NEP-BAN-2019-02-18 (Banking)
- NEP-PBE-2019-02-18 (Public Economics)
- NEP-PUB-2019-02-18 (Public Finance)
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