G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w24318
来源IDWorking Paper 24318
Public Tax-Return Disclosure
Jeffrey L. Hoopes; Leslie Robinson; Joel Slemrod
发表日期2018-02-19
出版年2018
语种英语
摘要We investigate the consequences of public disclosure of information from company income tax returns filed in Australia. Supporters of more disclosure argue that increased transparency will improve tax compliance, while opponents argue that it will divulge sensitive information that is, in many cases, misunderstood. Our results show that in Australia large private companies experienced some consumer backlash and, perhaps partly in anticipation, some acted to avoid disclosure. We detect a small increase (decrease) in tax payments for private (public) firms subject to disclosure suggesting differential costs of disclosure across firms. Finally, we find that investors react negatively to anticipated and actual disclosure of tax information, most likely due to anticipated policy backlash rather than consumer backlash or the revelation of negative information about cash flows. These findings are important for both managers and policy makers, as the trend towards increased tax disclosure continues to rise globally.
主题Public Economics ; Taxation ; Other ; Accounting, Marketing, and Personnel
URLhttps://www.nber.org/papers/w24318
来源智库National Bureau of Economic Research (United States)
引用统计
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/581991
推荐引用方式
GB/T 7714
Jeffrey L. Hoopes,Leslie Robinson,Joel Slemrod. Public Tax-Return Disclosure. 2018.
条目包含的文件
文件名称/大小 资源类型 版本类型 开放类型 使用许可
w24318.pdf(657KB)智库出版物 限制开放CC BY-NC-SA浏览
个性服务
推荐该条目
保存到收藏夹
导出为Endnote文件
谷歌学术
谷歌学术中相似的文章
[Jeffrey L. Hoopes]的文章
[Leslie Robinson]的文章
[Joel Slemrod]的文章
百度学术
百度学术中相似的文章
[Jeffrey L. Hoopes]的文章
[Leslie Robinson]的文章
[Joel Slemrod]的文章
必应学术
必应学术中相似的文章
[Jeffrey L. Hoopes]的文章
[Leslie Robinson]的文章
[Joel Slemrod]的文章
相关权益政策
暂无数据
收藏/分享
文件名: w24318.pdf
格式: Adobe PDF
此文件暂不支持浏览

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。