Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions
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- Verena K. Dutt & Christopher A. Ludwig & Katharina Nicolay & Heiko Vay & Johannes Voget, 2019. "Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1259-1290, December.
- Dutt, Verena Katharina & Ludwig, Christopher Alexander & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181537, Verein für Socialpolitik / German Economic Association.
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Petr Jansky, 2018. "European Banks and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES 2018/38, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2018.
- Gawehn, Vanessa, 2019. "Banks and corporate income taxation: A review," arqus Discussion Papers in Quantitative Tax Research 247, arqus - Arbeitskreis Quantitative Steuerlehre.
- Klein, Daniel & Ludwig, Christopher A. & Spengel, Christoph, 2019.
"Ring-fencing digital corporations: Investor reaction to the European Commission's digital tax proposals,"
ZEW Discussion Papers
19-050, ZEW - Leibniz Centre for European Economic Research.
- Daniel Klein & Christopher A. Ludwig & Christoph Spengel, 2019. "Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals," EconPol Working Paper 36, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
More about this item
KeywordsTax Avoidance; Profit Shifting; Country-by-Country Reporting; Financial Institutions; Market Reaction;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- 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
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2018-05-07 (Accounting & Auditing)
- NEP-IUE-2018-05-07 (Informal & Underground Economics)
- NEP-PBE-2018-05-07 (Public Economics)
- NEP-PUB-2018-05-07 (Public Finance)
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