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The sovereign bond issuance and tax competition for portfolio investment : a political economy approach

Terai, Kimiko - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432748

The sovereign bond issuance and tax competition for portfolio investment

Terai, Kimiko - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015481105

Total factor productivity and tax avoidance : an asymmetric micro-data analysis for European oil and gas companies

Albulescu, Claudiu Tiberiu - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015559233

Banks defy gravity in tax havens

Bouvatier, Vincent; Capelle-Blancard, Gunther; Delatte, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015457703

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Banks defy gravity in tax havens

Bouvatier, Vincent; Capelle-Blancard, Gunther; Delatte, … - 2017

Book / Working Paper

Banks defy gravity in tax havens

Bouvatier, Vincent; Capelle-Blancard, Gunther; Delatte, … - 2017

Book / Working Paper

Banks' tax disclosure, financial secrecy, and tax haven heterogeneity

Eberhartinger, Eva; Speitmann, Raffael; Sureth-Sloane, Caren - 2025

This study investigates the impact of mandatory public country-by-country reporting (CbCR) on European banks' engagement in tax and regulatory havens characterized by financial secrecy. Employing a difference-in-differences approach, we find that following the introduction of CbCR, European...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562102

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Bank's tax disclosure, financial secrecy, and tax haven heterogeneity

Eberhartinger, Eva; Speitmann, Raffael; Sureth-Sloane, Caren - 2024

Book / Working Paper

How does market-based governance influence sustainable tax behaviour? : evidence from tax haven utilisation and tax avoidance

Tjondro, Elisa; Tjaraka, Heru - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015064460

From coins to cays

Langenmayr, Dominika; Streich, David J. - 2026

We provide evidence that individuals use cryptocurrencies to channel funds into and out of tax havens. Exploiting the Panama Papers (2016) and Paradise Papers (2017) leaks as shocks to offshore detection risk, we compare prices of cryptocurrency-fiat pairs involving Singapore and Hong Kong...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654759

Tax havens and transfer pricing strategies : insights from emerging economies

Fonseca, Peter Vaz da; Jucá, Michele Nascimento; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014532176

Hidden profits, lost jobs? : tax havens and employment decisions

Davies, Ronald B.; Lopez-Forero, Margarita; Michallet, … - 2026

Despite their advantages, multinational enterprises (MNEs) receive significant criticism, particularly with regard to offshoring jobs and shifting profits abroad to avoid taxation. Using administrative data for the universe of Norwegian and French firms and workers, we link these two issues by...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615838

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Hidden profits, lost jobs? : tax havens and employment decisions

Davies, Ronald B.; Lopez-Forero, Margarita; Michallet, … - 2026

Book / Working Paper

A transaction cost model of tax-motivated income shifting into dot-sized tax havens and an empirical examination of e-commerce effects

Chen, Chao; Harris, David Garland; Shi, Linna; Zhou, Nan - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015135038

Cross-border regulatory cooperation and corporate tax avoidance

Yu, Miao; Hsieh, Chih-Chieh Chris; Tsang, Albert - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015152860

A leak in paradise : reputation repair policies after offshore data leaks

Bilicka, Katarzyna; Traini, Simone - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015619045

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A leak in paradise : reputation repair policies after offshore data leaks

Bilicka, Katarzyna; Traini, Simone - 2026

Book / Working Paper

Hidden profits, lost jobs? : tax havens and employment decisions

Davies, Ronald B.; Lopez-Forero, Margarita; Michallet, … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596650

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Hidden profits, lost jobs? : tax havens and employment decisions

Davies, Ronald B.; Lopez-Forero, Margarita; Michallet, … - 2026

Book / Working Paper

Tax-haven investments and auditor choice : evidence from china

Wei, Zhihua; Kang, Wei; Huang, Xiaoyun; Li, Bo - 2026

We investigated the effect of direct investments in tax havens on firms' auditor choices and found that because tax-haven investments intensify agency problems and information asymmetry, firms tend to hire high-quality auditors to address these issues, with this tendency being stronger in firms...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639217

The instruments of profit shifting

Parra Ramirez, Kevin; Vicard, Vincent - 2026

While multinational enterprises (MNEs) shift hundreds of billions in profits to lowtax jurisdictions annually, how they do remains disputed. Using firm-level data for France in 2018, we provide the first joint quantification of the three main profitshifting channels: transfer mispricing in goods...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644451

A leak in paradise : reputation repair policies after offshore data leaks

Bilicka, Katarzyna; Traini, Simone - 2026

We examine whether the public revelation of sensitive tax information prompts firms to adopt reputation repair policies targeting shareholders. Between 2013 and 2021, the International Consortium of Investigative Journalists (ICIJ) released leaked information on over 800,000 offshore entities...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593100

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A leak in paradise : reputation repair policies after offshore data leaks

Bilicka, Katarzyna; Traini, Simone - 2026

Book / Working Paper

Could country-by-country reporting increase profit shifting?

Doeleman, Ruby; Langenmayr, Dominika; Schindler, Dirk - 2026

Since 2016, Country-by-Country reporting has provided tax authorities with detailed information about multinationals' worldwide activities. We model Country-by-Country reporting as increasing tax planning and tax audit costs for profit-shifting multinationals, where the latter costs depend on...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015656744

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Could country-by-country reporting increase profit shifting?

Doeleman, Ruby; Langenmayr, Dominika; Schindler, Dirk - 2024

Book / Working Paper

Could country-by-country reporting increase profit shifting?

Doeleman, Ruby; Langenmayr, Dominika; Schindler, Dirk - 2024

Book / Working Paper

Estimating the scale of illicit financial flows : the abnormality method

Coll Sol, Daniel; Cuenda García, Mario; Gabanatlhong, … - 2026

This paper introduces the abnormality method to estimate illicit financial flows (IFFs) using a bilateral gravity model complemented by a machine learning technique to analyse unexplained financial flows to offshore centres. The findings provide robust evidence linking abnormal flows to offshore...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667744

Bank capital and the minimum corporate tax

Chiari, Alessandro - 2026

This paper examines whether the Pillar Two Global Minimum Tax reduces bank profitability and regulatory capital, and for which banks the effects are strongest. We use a quarterly exposure-based differencein differences design around 2024Q1, where treatment intensity is defined by pre-2024...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667752

Gray zones of green finance : the Canada Infrastructure Bank and the limits of derisking decarbonization

Viens, Nicolas - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016082231

Income, wealth, and redistribution in a tax haven : distributional national accounts for Switzerland

Baselgia, Enea; Gurtner, Remo; Koller, Julian; … - 2026

This paper analyzes the composition and distribution of national income, private wealth, and the extent of redistribution in Switzerland from 2003 to 2022, combining micro tax, survey, and national accounts data. Constructing Distributional National Accounts (DINA) requires addressing two...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016086969

Private country-by-country reporting and the misalignment between profits and economic activity

Joshi, Preetika; Markle, Kevin; Robinson, Leslie - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015635141

Offshoring and voting patterns in the US

Mayda, Anna Maria; Oldenski, Lindsay; Steingress, Walter - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070156

The role of country by country reporting on corporate tax avoidance : does it effective for the tax haven?

Kurniasih, Lulus; Yusniati Yusry; Fakarudin Kamarudin; … - 2023

The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange. The Indonesian CbCR stated in the regulations enacted by government of Indonesia namely...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014452161

Global Financial Transparency and Offshore Wealth Accumulation

Alstadsæter, Annette; Johannesen, Niels; Le Guern … - 2026

This paper uses administrative data to analyze wealth flows from Norway to offshore tax havens before and after a major improvement of global financial transparency: automatic exchange of bank account information between tax authorities. We present three results suggesting that the policy is a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063301

Hidden havens : state and local governments as tax havens?

Agrawal, David R. - 2023

An international tax haven is usually a low-tax jurisdiction that seeks to attract investment by foreign investors. But, there are many state and local jurisdictions within federal systems that set zero tax rates on personal or corporate income, consumption, property, and wealth in an effort to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014319202

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Hidden Havens: State and Local Governments as Tax Havens?

Agrawal, David R. - 2023

Book / Working Paper

Hidden Havens : State and Local Governments as Tax Havens?

Agrawal, David R. - 2023

Book / Working Paper

Tax haven welfare and the crackdown on secrecy : evidence from night light emissions

Hoang Ha Nguyen Thi; Weichenrieder, Alfons J. - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015197971

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Tax haven welfare and the crackdown on secrecy : evidence from night light emissions

Hoang Ha Nguyen Thi; Weichenrieder, Alfons J. - 2023

Book / Working Paper

International technology licensing, intellectual property rights, and tax havens

Santacreu, Ana Maria - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016089248

Tax effects on foreign direct investment : just a rerouting

Erokhin, Dmitry - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014362620

Intrafirm transactions and tax haven linkages : evidence from Indian manufacturing

Verma, Swati - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014364823

The effects of trade liberalization on tax avoidance

Pan, Rui; Zeng, Dao-Zhi - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014440164

The real effects of tax havens

Alstadsӕter, Annette; Davies, Ronald B.; Parenti, Mathieu - 2023

It is common to summarize the impact of tax havens as a shift of tax revenues from high to low-tax jurisdictions. This chapter discusses the economic impact of tax havens that goes beyond a zero-sum transfer of the tax base, what we label real effects. We review the literature and focus on...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014380767

Tax effects on FDI - just a rerouting

Erokhin, Dmitry - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014477133

FDI-led growth models: Sraffian supermultiplier models of export platforms and tax havens

Woodgate, Ryan - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014481036

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FDI-led growth models : Sraffian supermultiplier models of export platforms and tax havens

Woodgate, Ryan - 2023

Article

FDI-led growth models: Sraffian supermultiplier models of export platforms and tax havens

Woodgate, Ryan - 2022

Book / Working Paper

FDI-led growth models : Sraffian supermultiplier models of export platforms and tax havens

Woodgate, Ryan - 2022

Book / Working Paper

Blockchain tax havens and financial secrecy: Liberland as a case study

Rivero Silva, Sebastian - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015440950

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Blockchain tax havens and financial secrecy : Liberland as a case study

Rivero Silva, Sebastian - 2025

Article

FDI-led growth models : Sraffian supermultiplier models of export platforms and tax havens

Woodgate, Ryan - 2023

This paper develops two Sraffian supermultiplier models of two different kinds of economies that are dependent upon foreign direct investment (FDI): the 'export platform FDI-led' growth model and the 'tax haven FDI-led' growth model. The former is driven by the growth of the exports of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014516136

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FDI-led growth models: Sraffian supermultiplier models of export platforms and tax havens

Woodgate, Ryan - 2023

Article

FDI-led growth models: Sraffian supermultiplier models of export platforms and tax havens

Woodgate, Ryan - 2022

Book / Working Paper

FDI-led growth models : Sraffian supermultiplier models of export platforms and tax havens

Woodgate, Ryan - 2022

Book / Working Paper

The political economy of a tax haven : the case of Mauritius

Behuria, Pritish - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014302912

Minimum tax, tax haven and activity shifting

Hindriks, Jean; Nishimura, Yukihiro - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467243

Auditor tax expertise and corporate tax avoidance : evidence from Taiwan

Liu, Wu-Po; Ma, Mengyu; Liu, Zhenfeng; So, Chun Yin - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014336461

Quantifying profit shifting : evidence from the OECD CbCR statistics and comparative analysis with ORBIS data

Ledyaeva, Svetlana - 2025

This paper presents a comparative empirical analysis of multinational profit shifting using two principal data sources: the OECD Country-by-Country Reporting (CbCR) statistics and ORBIS firm-level financial data. We begin by systematically examining structural and reporting differences across...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015470434

Cayman over China : trends and accounting factors of South Korea's outward foreign direct investment

Kim, Kyung Hyun; Lee, Soohyung - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014339013

Estimating round-tripping FDI from firm-level data in China

Qian, Zeyi; Zhang, Junfu; Chen, Qiangyuan - 2025

When capital leaves a country and then flows back as foreign direct investment (FDI), we call it round-tripping FDI. It is widely suspected that China's official FDI statistics contain a substantial amount of round-tripping FDI. However, it is difficult to quantify the round-tripping FDI due to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015472685

Banking market consolidation and tax planning intermediation : evidence from client firm tax haven operations

Kim, Jeong-bon; Lin, Yupeng; Mao, Ying; Wang, Zheng - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014340468

Institutional origin and Chinese family firms' dot tax haven internationalization

Gong, Ke; Odom, Dustin; Kim, Taewoo - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015449481

Private empires : the development of offshore commercial and financial services in tax havens : 1955-1979

Mollan, Simon; Sævold, Kristine - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015451110

Bypassing sanctions : hide'n seek in tax havens?

Langenmayr, Dominika; Tovmasyan, Mikayel; Vosseler, … - 2025

Are sanctions bypassed by hiding money offshore? Using bilateral data on bank deposits, we compare how offshore deposits from sanctioned versus non-sanctioned countries develop after the U.S. and the EU impose financial sanctions. Sanctions targeting individuals increase offshore deposits, as...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455016

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Bypassing sanctions : hide 'n seek in tax havens?

Langenmayr, Dominika; Tovmasyan, Mikayel; Vosseler, … - 2025

Book / Working Paper

Tax havens and reputational costs

DePaul, Adrienne; Murphy, Frank; Vernon, Mary E. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432412

Why do banks have so much debt in tax havens?

Garlanda-Longueville, Lorenzo; Lé, Mathias; Parra … - 2025

Tax havens represent the largest financing hub for financial institutions. For banks, they account for more than 20% of all cross-borders banking debt worldwide. Yet, our understanding of the underlying drivers remains limited. Drawing on a unique global dataset covering major international...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458408

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Why do banks have so much debt in tax havens?

Garlanda-Longueville, Lorenzo; Lé, Mathias; Parra … - 2025

Book / Working Paper

The paradox of policy competition : a simple post-Keynesian theory of how beggar-thy-neighbour FDI-led growth strategies work in principle but not in practice

Woodgate, Ryan - 2025

In recent decades, governments around the world have increasingly used various forms of state aid to try to attract and retain the business activity of foreign-owned multinational corporations. Yet, in most cases, this "commercialisation of state sovereignty" (Palan, 2002) has failed to catalyse...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015444021

Phantom FDI : a structral gravity analysis using MREID

Ahmad, Saad; Bergstrand, Jeffrey H.; Paniagua, Jordi; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015446113