Browsing Discussion papers (FOR) by Subject "tax haven"
Now showing items 1-2 of 2
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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 ... -
Stairway to (Secrecy) Heaven: Market Attitudes towards Secrecy Shopping
(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 ...