Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics
Year of publication: |
2023
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Authors: | Olbert, Marcel ; Spengel, Christoph ; Weck, Stefan |
Publisher: |
Mannheim : ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung |
Subject: | Tax havens | multinational firms | tax avoidance | Country-by-Country Reporting | transparency | information exchange |
Series: | ZEW Discussion Papers ; 23-036 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 1860556663 [GVK] hdl:10419/278740 [Handle] RePEc:zbw:zewdip:23036 [RePEc] |
Classification: | H20 - Taxation, Subsidies, and Revenue. General ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; F23 - Multinational Firms; International Business ; P45 - International Trade, Finance, Investment, and Aid |
Source: |
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Olbert, Marcel, (2023)
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European banks and tax havens : evidence from country-by-country reporting
Jansky, Petr, (2018)
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Evers, Maria Theresia, (2014)
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Olbert, Marcel, (2023)
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Debt-equity bias should be addressed on national rather than on EU level
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