costs in case of tax haven activities. We test whether the availability of additional public information on the locations of … banks' subsidiaries reduces their tax haven presence. In a preliminary difference-in-difference analysis we find that indeed …, tax haven presence in “Dot-Havens” has declined significantly after the introduction of mandatory public country …

haven activities. We hand-collect data from IFRS consolidation scopes for European banks and test whether the availability … of additional public information on banks' global activity reduces their tax haven presence. In a difference …-in-difference analysis, we find that indeed tax haven presence has declined significantly after the introduction of mandatory public country …

Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries …

Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries …

foreign direct investment (FDI): the "export platform FDI-led" growth model and the "tax haven FDI-led" growth model. The … haven economies. In contrast to Bohle/Regan (2021), who characterise output growth in both Hungary and Ireland as being led … closer to the tax haven FDI-led growth model. …

This paper examines real and financial spillovers to safe haven financial flow destinations due to risk-off shocks in … repatriated back to Japan. Our findings have important implications for policymakers in safe haven destinations in managing …

This paper contributes to the literature on safe haven assets, analyzing gold and the Swiss Franc's defensive … further support in this regard. Since the better hedge and safe haven properties of the Swiss Franc are likely to persist in …