We investigate profit shifting by the largest and systemically relevant European multinational banks using new data made available through country-by-country reporting for the financial years 2014-2016. We capture tax incentives for income shifting using a multilateral tax differential between...

This publication presents an overview of current practices of 43 countries in measuring the non-observed economy. It focuses on the description of methods used and includes quantitative examples and estimates of the share of non-observed economy in the GDP of different countries. Statisticians...