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Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity · Study

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PreprintBanks’ tax disclosure, financial secrecy, and tax haven heterogeneity

Éva Eberhartinger2020

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Preprintgreen2020

Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity

Éva Eberhartinger · Raffael Speitmann · Caren Sureth-Sloane

18 citations·0/0 files stored·SSRN Electronic Journal

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

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References

2001Econometric Analysis of Cross Section and Panel Data 2006The Log of Gravity 1962Individual Choice Behavior 1978MODELING THE CHOICE OF RESIDENTIAL LOCATION 2005Corporate tax avoidance and high-powered incentives 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research 1994Fiscal Paradise: Foreign Tax Havens and American Business 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement

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2020Country-by-Country Reporting Goes Public – Cui Bono?

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Year2020

Typepreprint

Published2020-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations18

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.2139/ssrn.3523909

openalex_workW3009739495

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