Data leaks create what is otherwise least associated with tax havens: transparency. Tax haven data leaks have occurred repeatedly and with increasing frequency since 2013, raising a natural question: What can we learn from data leaks about tax havens? In this chapter, we provide a practical...

We investigate shareholders' reactions to the increased transparency of corporate tax haven activities in a hand-collected subsidiary data set covering 17,331 publicly listed firms in 52 countries. An increase in transparency through the staggered signing of bilateral tax information exchange...

We exploit one of the largest data leaks to date to study whether and how firms use secret offshore vehicles. From the leaked data, we identify 338 listed firms as users of secret offshore vehicles and document that these vehicles are used to finance corruption, avoid taxes, and expropriate...