Does Public Country-by-Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry

Keyphrases

• Income Shifting 100%
• Tax Avoidance 100%
• Tax Income 100%
• European Banking Industry 100%
• Public Country-by-country Reporting 100%
• Absence of Evidence 33%
• European Union 33%
• Developmental Norms 33%
• Organization for Economic Cooperation and Development 33%
• Post-adoption 33%
• Marginal Tax Rates 33%
• New Requirements 33%
• Exogenous Shocks 33%
• European Parliament 33%
• Reporting Requirements 33%
• Planning Behavior 33%
• Tax Planning 33%
• Tax-motivated Income Shifting 33%
• European Banks 33%
• Tax Transparency 33%
• Accounting Standard Setting 33%
• Standardization Bodies 33%
• Country Report 33%
• Banking Industry 33%

Economics, Econometrics and Finance

• Industry 100%
• Income Shifting 100%
• Tax Avoidance 100%
• Organisation for Economic Co-Operation and Development 33%
• Accounting Standards 33%
• Tax Rate 33%
• Tax Planning 33%
• Country Report 33%