Banks Defy Gravity in Tax Havens
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- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers hal-03101505, HAL.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-03101505, HAL.
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Citations
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- Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo, 2022. "The Long Way to Tax Transparency: Lessons from the Early Publishers of Country-by-Country Reports," Working Papers halshs-04103691, HAL.
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- Giulia Aliprandi & Mona Baraké & Paul-Emmanuel Chouc, 2021. "Have European Banks left tax haven? Evidence from country-by-country data," PSE Working Papers halshs-03350725, HAL.
- Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
- Vincent Vicard, 2019. "The Exorbitant Privilege of High Tax Countries," Working Papers 2019-06, CEPII research center.
- Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2021.
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International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1519-1561, December.
- Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019. "Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES 2019/31, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2019.
- Murphy Richard & Janský Petr & Shah Atul, 2019. "BEPS Policy Failure—The Case of EU Country-By-Country Reporting," Nordic Tax Journal, Sciendo, vol. 2019(1), pages 63-86, January.
- Dutt, Verena K. & Nicolay, Katharina & Spengel, Christoph, 2021. "Reporting behavior and transparency in European banks' country-by-country reports," ZEW Discussion Papers 21-019, ZEW - Leibniz Centre for European Economic Research.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017.
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- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-03101505, HAL.
- Delatte, Anne-Laure & Capelle-Blancard, Gunther & Bouvatier, Vincent, 2018. "Banks Defy Gravity in Tax Havens," CEPR Discussion Papers 12222, C.E.P.R. Discussion Papers.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers hal-03101505, HAL.
- Fatica, Serena & Gregori, Wildmer, 2018. "Profit shifting by EU banks: evidence from country-by-country reporting," Working Papers 2018-04, Joint Research Centre, European Commission.
- Dutt, Verena K. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2019. "Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures," ZEW Discussion Papers 19-042, ZEW - Leibniz Centre for European Economic Research.
- Vincent Vicard, 2023. "Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(2), pages 369-414, June.
- Peter Gerbrands & Brigitte Unger & Joras Ferwerda, 2022. "Bilateral responsive regulation and international tax competition: An agent‐based simulation," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 760-780, July.
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More about this item
Keywords
Country-by-country reporting; Tax evasion; International banking; Tax havens;All these keywords.
JEL classification:
- 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
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
NEP fields
This paper has been announced in the following NEP Reports:- NEP-BAN-2017-08-27 (Banking)
- NEP-EEC-2017-08-27 (European Economics)
- NEP-PBE-2017-08-27 (Public Economics)
- NEP-PUB-2017-08-27 (Public Finance)
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