European banks and tax havens: evidence from country-by-country reporting
Author:
Affiliation:
1. Institute of Economic Studies, Faculty of Social Sciences, Charles University , Prague, Czechia
Funder
Grantová Agentura České Republiky
Publisher
Informa UK Limited
Subject
Economics and Econometrics
Link
https://www.tandfonline.com/doi/pdf/10.1080/00036846.2020.1781773
Reference57 articles.
1. Akamah, H. T. O.K. Hope , and W. B. Thomas . 2017. “Tax Havens and Disclosure Aggregation.” SSRN Scholarly Paper ID 2419573 . Social Science Research Network. https://papers.ssrn.com/abstract=2419573
2. Alstadsaeter, A. N. Johannesen , and G. Zucman . 2017. “Tax Evasion and Inequality.” Working Paper . http://www.nielsjohannesen.net/wp-content/uploads/AJZ2017.pdf
3. Bouvatier, V. G. Capelle-Blancard , and A.L. Delatte . 2017. “Banks in Tax Havens: First Evidence Based on Country-by-Country Reporting.” CEPII Working Paper . https://ideas.repec.org/p/cpr/ceprdp/12222.html
4. The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union
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