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Peer effects in central banking
Horváth, Roman - 2020
respect to transparency. Previous literature has argued that domestic factors such as macroeconomic stability were behind the … trend toward greater transparency. In contrast, our results indicate that transparency primarily increased because of a … from each other's experiences regarding transparency. To our knowledge, our paper is the first econometric analysis of peer …
Persistent link: https://www.econbiz.de/10012256102
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European banks and tax havens : evidence from country-by-country reporting
Jansky, Petr - 2018
Banks in the European Union recently started publicly reporting data on profit, number of employees, turnover and tax on a country-by-country basis. I introduce the largest, hand-collected data set of its kind, which covers almost 50 banks for up to 5 years between 2013 and 2017. I identify the...
Persistent link: https://www.econbiz.de/10011949708
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Country-by-country reporting and other financial transparency measures affecting the European Union
Janský, Petr; Knobel, Andres; Meinzer, Markus; … - 2020
transparency: automatic Country-by-Country Reporting information exchange (CbCRIE) and the blacklist and the greylist of non …
Persistent link: https://www.econbiz.de/10012256085
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Effects of corporate transparency on tax avoidance : evidence from Country-by-Country Reporting
Tuinsma, Tijmen; De Witte, Kristof; Janský, Petr; … - 2023
Private Country-by-Country Reporting (CbCR) is a measure against tax avoidance by large multinationals, implemented throughout the EU in 2016. Multinational companies with an annual revenue over € 750 million have been required to report their global activities on a country-by-country basis to...
Persistent link: https://www.econbiz.de/10013555603
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The Corporate Tax Haven Index: a new geography of profit shifting
Ates, Leyla; Cobham, Alex; Harari, Moran; Janský, Petr; … - 2020
The geography of corporate profit shifting is often presented in public discourse in simplistic and inaccurate terms. Not only can this easily mislead audiences, but it shapes political responses to the problem in such a way as to undermine the prospects for genuine progress. In this paper, we...
Persistent link: https://www.econbiz.de/10012289758