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The interaction between corporate tax structure and disclosure policy

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  • Anil Arya

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  • Brian Mittendorf

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Abstract

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Suggested Citation

  • Anil Arya & Brian Mittendorf, 2011. "The interaction between corporate tax structure and disclosure policy," Annals of Finance, Springer, vol. 7(4), pages 511-527, November.
  • Handle: RePEc:kap:annfin:v:7:y:2011:i:4:p:511-527 DOI: 10.1007/s10436-009-0123-0
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    File URL: http://hdl.handle.net/10.1007/s10436-009-0123-0
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    References listed on IDEAS

    as
    1. Gal-Or, Esther, 1985. "Information Sharing in Oligopoly," Econometrica, Econometric Society, vol. 53(2), pages 329-343, March.
    2. Anil Arya & Jonathan Glover & Brian Mittendorf, 2006. "Taxes and the Efficiency-Rent Extraction Trade-off," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(5), pages 741-760, December.
    3. Verrecchia, Robert E., 2001. "Essays on disclosure," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 97-180, December.
    4. P. B. Sørensen, 1997. "Public finance solutions to the European unemployment problem?," Economic Policy, CEPR;CES;MSH, vol. 12(25), pages 221-264, October.
    5. Spulber, Daniel F, 1995. "Bertrand Competition When Rivals' Costs Are Unknown," Journal of Industrial Economics, Wiley Blackwell, vol. 43(1), pages 1-11, March.
    6. Raith, Michael, 1996. "A General Model of Information Sharing in Oligopoly," Journal of Economic Theory, Elsevier, vol. 71(1), pages 260-288, October.
    7. Verrecchia, Robert E., 1983. "Discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 179-194, April.
    8. Carl Shapiro, 1986. "Exchange of Cost Information in Oligopoly," Review of Economic Studies, Oxford University Press, vol. 53(3), pages 433-446.
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    Citations

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    Cited by:

    1. Mark Bagnoli & Susan Watts, 2011. "Introduction to the special issue on ownership, control and regulation," Annals of Finance, Springer, vol. 7(4), pages 425-427, November.

    More about this item

    Keywords

    Competition; Disclosure; Progressive taxes; L5; M4;

    JEL classification:

    • L5 - Industrial Organization - - Regulation and Industrial Policy
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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