Blar i Discussion papers (FOR) på emneord "secrecy"

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    • Secrecy Jurisdictions 

      Schjelderup, Guttorm (Discussion paper;12/15, Working paper, 2015-03-10)
      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) ...

    • 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 ...