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Banks in the European Union recently started publicly reporting data on profit, number of employees, turnover and tax on a country-by-country basis. I introduce the largest, hand-collected data set of its kind, which covers almost 50 banks for up to 5 years between 2013 and 2017. I identify the...
Persistent link: https://www.econbiz.de/10012063483
Multinational enterprises make use of tax havens to avoid paying corporate income taxes and this costs hundreds billion …. My first finding is that the most important tax havens for US multinational enterprises are the Netherlands, Ireland and …
Persistent link: https://www.econbiz.de/10012389258
Corporate profit shifting to tax havens negatively impacts corporate tax revenue, particularly in low-income countries. Two studies published in 2016 and 2018 have proven this correlation using data from 2013. In this paper, I use the most recent version of the UNU-WIDER Government Revenue...
Persistent link: https://www.econbiz.de/10014494918
International corporate tax avoidance by multinational enterprises likely lowers the Czech Republic's corporate income …
Persistent link: https://www.econbiz.de/10011787284
To understand public procurement suppliers linked to tax havens, we analyse datasets of tender-level public procurement and firm-level suppliers a provide a series of stylized facts. We estimate that around 5% of tenders by value (145 billion EUR yearly) are supplied by firms with ownership...
Persistent link: https://www.econbiz.de/10014494973
While financial secrecy has recently risen on the agenda of policy makers and scholars alike, much remains unknown about its development since the global financial crisis. To show how financial secrecy evolved over time on average, by category, and across countries, we combine the five Financial...
Persistent link: https://www.econbiz.de/10012389259
In the discussions of the need for fiscal rules and their usefulness in a monetary union researchers have not agreed on whether the financial markets have a sufficiently disciplining effect on the governments, which would mean that the fiscal rules are not necessary. This paper investigates...
Persistent link: https://www.econbiz.de/10010322210
components and quantify its potential impact on profit shifting. We apply it to 34 thousand multinational-country observations …
Persistent link: https://www.econbiz.de/10015209782
methodology. We apply the methodology to the consolidated Orbis data to estimate that large multinational corporations (MNCs) with …
Persistent link: https://www.econbiz.de/10013394384
throughout the EU in 2016. Multinational companies with an annual revenue over € 750 million have been required to report their …
Persistent link: https://www.econbiz.de/10014494957