We provide updates to and perspectives on the enduring topic of debt and taxes. The recent
decade brought us new empirical strategies, accounting rules, and tax laws. We discuss …

In this study, we examine the effect of increased tax transparency on the tax planning
behavior of European banks. In 2014, the European Union introduced public country‐by …

This paper analyzes multinational banks' response to taxation. For the empirical analysis we
use firm-level bank data from the Bankscope database. We find significant tax effects on …

This paper examines the drivers of the retrenchment in cross-border banking in the
European Union (EU) since the global financial crisis, which stands out in international …

We employ an event study methodology to investigate the capital market reaction to the
surprising political decision to adopt a public country-by-country reporting (CbCR) obligation …

This paper studies whether and to what extent the largest and systemically relevant
European multinational banks engage in profit shifting to lower their tax burden. We exploit …

Purpose The purpose of this study is to examine the impact of industry specialization of audit
partners and audit committee members on the level of tax avoidance in Australian banks …

We study the impact of banks' market power on the incidence of a bank levy that is imposed
on balance sheets. Within the framework of an oligopolistic version of the Monti-Klein model …

This paper analyzes how corporate taxation and regulatory requirements affect the location
of financial sector FDI. We use novel information on new financial services entities …

Little is known about how banks shift profits to low‐tax countries. Because of their specific
business model, banks use other profit‐shifting channels than non‐financial firms. We …