Eberhartinger, Eva; Speitmann, Raffael; Sureth, Caren - 2020 - This draft: March 2020
of additional public information on banks' global activity reduces their tax haven presence. In a difference …-in-difference analysis, we find that indeed tax haven presence has declined significantly after the introduction of mandatory public country …European regulation mandates public country-by-country reporting for banks and is expected to increase costs of tax …