Olbert, Marcel; Spengel, Christoph; Weck, Stefan - 2023 - This version: 27 July 2023
We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three … firms. Second, we review existing empirical literature on multinational firms' tax haven utilization, specifically examining … of multinational firms’ subsidiaries worldwide, including tax haven entities in jurisdictions without disclosure mandates …