Browsing NHH Brage by Author "Polakova, Aija"
Now showing items 1-3 of 3
-
Debt shifting in response to international tax incentives : Evidence from European multinational corporations
Polakova, Aija (Master thesis, 2015)This study examines whether national and international tax factors can explain leverage decisions of European multinational corporations. Using the model specification proposed by Møen, Schindler, Schjelderup and Tropina ... -
Name and shame? Evidence from the European Union tax haven blacklist
Polakova, Aija (Discussion paper;18/18, Working paper, 2018-12-14)I study publication of the European Union (EU) tax haven blacklist on December 5, 2017 to examine whether and how the use of recognized tax havens affects firm value. I find that the tax haven naming and shaming by the EU ... -
Stairway to (Secrecy) Heaven: Market Attitudes towards Secrecy Shopping
Gavrilova, Evelina; Polakova, Aija (Discussion paper;19/18, Working paper, 2018-12-18)We study asset price reactions to news on firms' decisions to acquire affiliates located in known secrecy havens. Our sample consists of data on the S&P 500 companies in the period 2007 to 2014. We find that acquisitions ...