| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP12222 |
| DP12222 Banks Defy Gravity in Tax Havens | |
| Anne-Laure Delatte; Gunther Capelle-Blancard; Vincent Bouvatier | |
| 发表日期 | 2018-09-11 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | Using country-by-country reports from the Systemically Important Banks in the European Union, we measure "abnormal'' banking activity in tax havens (TH). Our assessment is based on a gravity model used to predict the expected international turnover of EU banks worldwide. We find that: 1) banks turnover in TH represents on average twice the gravity predictions; 2) the abnormal turnover of EU banks represents 1.46\% of GDP in TH and varies between 16\% of GDP and zero; 3) there is a large heterogeneity across TH with Hong Kong, Luxembourg and Singapore concentrating the bulk of the abnormal turnover; 4) we observe a decline and a concentration of abnormal turnover since the reporting requirement has been introduced in the EU. |
| 主题 | Financial Economics ; Public Economics |
| 关键词 | Country-by-country reporting Tax evasion International banking Tax havens |
| URL | https://cepr.org/publications/dp12222-0 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/541974 |
| 推荐引用方式 GB/T 7714 | Anne-Laure Delatte,Gunther Capelle-Blancard,Vincent Bouvatier. DP12222 Banks Defy Gravity in Tax Havens. 2018. |
| 条目包含的文件 | 条目无相关文件。 | |||||
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
