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Real effects of public country-by-country reporting and the firm structure of European banks

Eberhartinger, Eva; Speitmann, Raffael; Sureth, Caren - 2020 - This draft: March 2020

European regulation mandates public country-by-country reporting for banks and is expected to increase reputational 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....

Persistent link: https://www.econbiz.de/10012163033

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

Banking globalization : international consolidation and mergers in banking

Buch, Claudia M. (contributor); Spindler, Markus (contributor) - 2008

the efficiency of banks? Third, what are the risk effects of international bank mergers? We begin with a brief summary of …

Persistent link: https://www.econbiz.de/10003749984

Market power and cost efficiency in the African banking industry

Asongu, Simplice; Nting, Rexon T.; Nnanna, Joseph - 2019

for the period 2001-2011. There is a two-step analytical procedure. First, we estimate Lerner indices and cost efficiency … scores. Then, we regress cost efficiency scores on Lerner indices contingent on bank characteristics, market features and the … with cost efficiency. Originality/value- Owing to data availability constraints, this is one of the few studies to test the …

Persistent link: https://www.econbiz.de/10012117704

Bank deregulation, competition and economic growth : the US free banking experience

Ager, Philipp; Spargoli, Fabrizio - 2013

) leading to efficiency gains in the banking market. Our findings suggest that the more frequent bank failures occurring in a …

Persistent link: https://www.econbiz.de/10010227307

The quiet life hypothesis in banking : evidence from German savings banks

Koetter, Michael (contributor); Vins, Oliver (contributor) - 2008

or cost savings. We suggest a united approach to measure competition and efficiency simultaneously to test this … hypothesis. We estimate bank-specific Lerner indices as measures of competition and test if cost and profit efficiency are … are small from an economical perspective. -- Savings banks ; competition ; efficiency ; quiet life hypothesis …

Persistent link: https://www.econbiz.de/10003783101

Secrecy jurisdictions

Schjelderup, Guttorm - 2015

This paper surveys tax haven legislation and links the literature on tax havens to the literature on asymmetric information. I argue that the core aim of tax haven legislation is to create private information (secrecy) for the users of tax havens. This leads to moral hazard and transaction costs...

Persistent link: https://www.econbiz.de/10010491735

Does exchange of information between tax authorities influence multinationals' use of tax havens?

Braun, Julia; Weichenrieder, Alfons J. - 2015

Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find...

Persistent link: https://www.econbiz.de/10010491749

The costs of tax havens : evidence from industry-level data

Jansky, Petr - 2019

Multinational enterprises make use of tax havens to avoid paying corporate income taxes and this costs hundreds billion USD in lost government revenue worldwide according to an increasing number of recent studies. None of those studies assigns these costs to industries. I aim to shed more light...

Persistent link: https://www.econbiz.de/10012135762

Decomposing the margins of transfer pricing

Lassmann, Andrea; Zoller-Rydzek, Benedikt - 2019

This paper examines the determinants and margins of profit shifting through transfer pricing. We develop a theory model, where transfer pricing patterns are governed by a generalized concealment cost function (CCF). Our empirical analysis draws on micro-level data about transaction-level...

Persistent link: https://www.econbiz.de/10011977376

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