Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions
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- 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.
References listed on IDEAS
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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-ALL-2018-05-07 (All new papers)
- 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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