| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w24318 |
| 来源ID | Working 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 |
| URL | https://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 | ||
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