Trevor Incerti (U. Amsterdam, Dept. Pol. Econ.) & Raphaëlle Soffe (Inst. Fiscal Stud.), Anticipatory Effects of Corporate Tax Shaming: Evidence from the European Union, IFS Working Paper 26/19 (Mar. 5, 2026): Offshore wealth is estimated at 10% of global GDP. To curb tax avoidance, policymakers have adopted tax transparency reforms. We analyze anticipatory effects associated with

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