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Applied Economics Volume 52, 2020 - Issue 54
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Research Article

European banks and tax havens: evidence from country-by-country reporting

Petr JanskýInstitute of Economic Studies, Faculty of Social Sciences, Charles University, Prague, CzechiaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0001-6499-9923View further author information
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Pages 5967-5985 | Published online: 22 Jun 2020

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Read on this site (2)

Ángela Castillo-Murciego & Julio López-Laborda. (2023) Tax haven investments for Profit-Shifting: evidence from Spanish multinationals. Applied Economics 55:53, pages 6250-6263.
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Thanh Ha Le & Ngoc Thang Bach. (2022) Global sanctions, foreign direct investment, and global linkages: evidence from global data. The Journal of International Trade & Economic Development 31:7, pages 967-994.
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Articles from other publishers (12)

Sarah Godar, Giulia Aliprandi, Tommaso Faccio, Petr Janský & Katia Toledo Ruiz. (2024) The long way to tax transparency: lessons from the early publishers of country-by-country reports. International Tax and Public Finance 31:2, pages 593-634.
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Franki Hackett & Petr Janský. (2023) Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting. Critical Perspectives on Accounting 96, pages 102525.
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Pedro Pinho, Catarina Libório Morais Cepêda, José Campos Amorim & Albertina Paula Monteiro. 2023. Enhancing Sustainability Through Non-Financial Reporting. Enhancing Sustainability Through Non-Financial Reporting 169 183 .
Petr Janský. (2022) Corporate Effective Tax Rates for Research and Policy. Public Finance Review 51:2, pages 171-205.
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Petr Prochazka & Iveta Cerna. (2022) Reinvestment and effective corporate income tax rates in V4 countries. Equilibrium. Quarterly Journal of Economics and Economic Policy 17:3, pages 581-605.
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Stefan Vržina. (2022) Deferred income tax in multinational banks: A case of Croatia, Serbia and Slovenia. Bankarstvo 51:3-4, pages 66-93.
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Javier Garcia-Bernardo, Petr Janský & Thomas Tørsløv. (2021) Multinational corporations and tax havens: evidence from country-by-country reporting. International Tax and Public Finance 28:6, pages 1519-1561.
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Orlando Fernandes, Kevin Morrell & Loizos Heracleous. (2021) How can governments tax multinational enterprises more fairly? A discourse analysis. Policy & Politics 49:4, pages 495-512.
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Michael Overesch & Hubertus Wolff. (2021) Financial Transparency to the Rescue: Effects of Public Country‐by‐Country Reporting in the European Union Banking Sector on Tax Avoidance* . Contemporary Accounting Research 38:3, pages 1616-1642.
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Verena Katharina Dutt, Katharina Nicolay & Christoph Spengel. (2021) Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports. SSRN Electronic Journal.
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Baptiste Souillard. (2020) Profit Shifting, Employee Pay, and Inequalities: Evidence From US-Listed Companies. SSRN Electronic Journal.
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Javier Garcia-Bernardo, Petr Jansky & Thomas Tørsløv. (2019) Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting. SSRN Electronic Journal.
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