Corporate Tax Disclosure / Jeffrey L. Hoopes, Leslie Robinson, Joel Slemrod.

Format:

Book

Author/Creator:

Hoopes, Jeffrey L.

Contributor:

National Bureau of Economic Research.

Robinson, Leslie.

Slemrod, Joel.

Series:

Working Paper Series (National Bureau of Economic Research) no. w31467.

NBER working paper series no. w31467

Language:

English

Physical Description:

1 online resource: illustrations (black and white);

Place of Publication:

Cambridge, Mass. National Bureau of Economic Research 2023.

Summary:

Policies that require, or recommend, disclosure of corporate tax information are becoming more common throughout the world, as are examples of tax-related information increasingly influencing public policy and perceptions. In addition, companies are increasing the voluntary provision of tax-related information. We describe those trends and place them within a taxonomy of public and private tax disclosure. We then review the academic literature on corporate tax disclosures and discuss what is known about their effects. One key takeaway is the paucity of evidence that many tax disclosures mandated with the aim of increasing tax revenue have produced additional revenue. We highlight many crucial unanswered questions, answers to which would inform future tax legislation and financial accounting rule making.

Notes:

Print version record

July 2023.