Browsing Discussion papers (FOR) by Subject "governance"
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Name and shame? Evidence from the European Union tax haven blacklist
(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 ...