We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a…
Längst ist bekannt, dass etliche Großkonzerne ihre Milliardengewinne in Steueroasen parken – zu Lasten der Gesellschaft. Was in den letzten Jahren weltweit zu Unmut führte soll die globale Mindeststeuer lösen.…
Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of…
The ECB Council has to take a decision on the future of its asset purchase programmes as the monetary crisis support that was appropriate in the early phase of the pandemic needs to be adjusted to new…
