Pu­bli­ka­ti­on: Eber­har­tin­ger, Eva, Speit­mann, Raf­fa­el, Su­reth-Slo­a­ne, Caren: Banks’ tax disclos­ure, fi­nan­ci­al se­cre­cy, and tax ha­ven he­te­ro­ge­nei­ty, Jour­nal of In­ter­na­ti­o­nal Ac­coun­ting, Au­diting and Ta­xa­ti­on

 |  Forschung,  Department 2: Taxation, Accounting and Finance

Eberhartinger, Eva, Speitmann, Raffael, Sureth-Sloane, Caren (2026). Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity, Journal of International Accounting, Auditing and Taxation, 60, 100759. https://doi.org/10.1016/j.intaccaudtax.2026.100759.