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- W2890876051 abstract "Since the Great Financial Crisis, several scandals have exposed a pervasive light on banks' presence in tax havens. Taking advantage of a new database, this paper provides a quantitative assessment of the importance of tax havens in international banking activity. Using comprehensive individual country-by-country reporting from the largest banks in the European Union, we provide several new insights: 1) Tax havens attract large extra banking activity beyond the standard factors based on gravity equations; 2) For EU banks, the main tax havens are located within Europe: Luxembourg, Isle of Man and Guernsey rank at the top of the foreign affiliates; 3) Attractive low tax rates are not sufficient to drive extra activity; 4) High quality of governance is not a driver, but banks avoid countries with weakest governance; 5) Banks also avoid the most opaque countries; 6) The tax savings for EU banks is estimated between EUR 1 billion and EUR 3.6 billion." @default.
- W2890876051 created "2018-09-27" @default.
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- W2890876051 date "2017-07-01" @default.
- W2890876051 modified "2023-09-27" @default.
- W2890876051 title "Banks in Tax Havens: First Evidence based on Country-by-Country Reporting" @default.
- W2890876051 hasPublicationYear "2017" @default.
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