We investigate profit shifting by the largest and systemically relevant European multinational banks using new data made available through country-by-country reporting for the financial years 2014-2016. We capture tax incentives for income shifting using a multilateral tax differential between...

The paper provides a first assessment of the range of governance statistics that are available in OECD countries, reaching three main conclusions. First, while several statistics relating to various aspects of governance are already available, they differ in terms of the underlying concepts, the...