In this paper we use the recently developed Bilateral Financial Secrecy Index to evaluate which countries supply most secrecy to EU Member States. Then, we assess how well-aimed are two of the EU's recent policy efforts to increase financial transparency: automatic Country-by-Country Reporting...

In this paper we use the recently developed Bilateral Financial Secrecy Index to evaluate which countries supply most secrecy to EU Member States. Then, we assess how well-aimed are two of the EU's recent policy efforts to increase financial transparency: automatic Country-by-Country Reporting...

This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the European Commission. We find that if the CCCTB is introduced as it is currently proposed (including loss consolidation), then it is likely to impose large tax revenue costs of about one fifth of the...

This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the European Commission. We find that if the CCCTB is introduced as it is currently proposed (including loss consolidation), then it is likely to impose large tax revenue costs of about one fifth of the...