Details about Raffael Speitmann

Access statistics for papers by Raffael Speitmann.

Last updated 2026-07-15. Update your information in the RePEc Author Service.

Short-id: psp211

Working Papers

2025

1. Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity
   JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre
   See also Journal Article Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity, Journal of International Accounting, Auditing and Taxation, Elsevier (2026) (2026)
2. The Corporate Income Tax Gap
   JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre
   Also in JRC Research Reports, Joint Research Centre (2025)
3. The impact of the global minimum tax on corporate tax revenues: evidence for EU Member States
   JRC Research Reports, Joint Research Centre

2024

4. The Effects of Price Comparison Websites: Evidence from Austrian Food Retail
   JRC Research Reports, Joint Research Centre

2023

5. Price Effects of Temporary VAT Rate Cuts: Evidence from Spanish Supermarkets
   JRC Research Reports, Joint Research Centre View citations (6)

Journal Articles

2026

1. Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity
   Journal of International Accounting, Auditing and Taxation, 2026, 60, (C)
   See also Working Paper Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity, JRC Working Papers on Taxation & Structural Reforms (2025) (2025)

2025

2. Financial transparency and cross-border mergers and acquisitions in the extractives industries
   Resources Policy, 2025, 109, (C)

2024

3. Market-based oil spill(overs): Market reactions to the energy windfall tax announcements and disclosures in the United Kingdom
   Economics Letters, 2024, 238, (C) View citations (1)

2022

4. How Does Trust Affect Concessionary Behavior in Tax Bargaining?
   FinanzArchiv: Public Finance Analysis, 2022, 78, (1-2), 112-155