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Public Tax-Return Disclosure
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Cited by:
- Verena K. Dutt & Christopher A. Ludwig & Katharina Nicolay & Heiko Vay & Johannes Voget, 2019.
"Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1259-1290, December.
- Dutt, Verena Katharina & Ludwig, Christopher Alexander & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181537, Verein für Socialpolitik / German Economic Association.
- Dutt, Verena & Ludwig, Christopher A. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," ZEW Discussion Papers 18-019, ZEW - Leibniz Centre for European Economic Research.
- Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021.
"Tax Strategy Disclosure: A Greenwashing Mandate?,"
CESifo Working Paper Series
9030, CESifo.
- Bilicka, Katarzyna A. & Casi, Elisa & Seregni, Carol & Stage, Barbara, 2022. "Tax strategy disclosure: A greenwashing mandate," ZEW Discussion Papers 21-047, ZEW - Leibniz Centre for European Economic Research, revised 2022.
- Caballé, Jordi & Dumitrescu, Ariadna, 2020. "Disclosure of corporate tax reports, tax enforcement, and price information," Journal of Banking & Finance, Elsevier, vol. 121(C).
- Justin E. Holz & John A. List & Alejandro Zentner & Marvin Cardoza & Joaquin Zentner, 2020.
"The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment,"
NBER Working Papers
27666, National Bureau of Economic Research, Inc.
- Justin E. Holz & John A. List & Alejandro Zentner & Marvin Cardoza & Joaquin Zentner, 2020. "The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment," Working Papers 2020-113, Becker Friedman Institute for Research In Economics.
- Marvin Cardoza & Justin Holz & John List & Alejandro Zentner & Joaquin Zentner, 2020. "The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment," Natural Field Experiments 00712, The Field Experiments Website.
- Dutt, Verena K. & Spengel, Christoph & Vay, Heiko, 2021. "The EU proposal for country-by-country reporting on the internet: Costs, Benefits and Consequences," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250025, June.
- Bührle, Anna Theresa & Nicolay, Katharina & Spengel, Christoph & Wickel, Sophia, 2023. "From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses," ZEW Discussion Papers 23-027, ZEW - Leibniz Centre for European Economic Research.
- Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
- Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem, 2022.
"How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan,"
The Review of Economics and Statistics, MIT Press, vol. 104(1), pages 116-132, March.
- Waseem, Mazhar & Slemrod, Joel & Ur Rehman, Obeid, 2020. "How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan," CEPR Discussion Papers 14463, C.E.P.R. Discussion Papers.
- Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem & Mazhar Waseem, 2020. "How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan," CESifo Working Paper Series 8152, CESifo.
- Flagmeier, Vanessa & Müller, Jens & Sureth, Caren, 2020. "When do firms highlight their effective tax rate?," arqus Discussion Papers in Quantitative Tax Research 259, arqus - Arbeitskreis Quantitative Steuerlehre.
- Nadja Dwenger & Lukas Treber, 2022. "Shaming for Tax Enforcement," Management Science, INFORMS, vol. 68(11), pages 8202-8233, November.
- Daniel Klein & Christopher A. Ludwig & Christoph Spengel, 2019.
"Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals,"
EconPol Working Paper
36, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Klein, Daniel & Ludwig, Christopher A. & Spengel, Christoph, 2019. "Ring-fencing digital corporations: Investor reaction to the European Commission's digital tax proposals," ZEW Discussion Papers 19-050, ZEW - Leibniz Centre for European Economic Research.
- Flagmeier, Vanessa & Gawehn, Vanessa, 2020. "Do investors care about tax disclosure?," arqus Discussion Papers in Quantitative Tax Research 254, arqus - Arbeitskreis Quantitative Steuerlehre.
- Reck, Daniel & Slemrod, Joel & Vattø, Trine Engh, 2022.
"Public disclosure of tax information: Compliance tool or social network?,"
Journal of Public Economics, Elsevier, vol. 212(C).
- Daniel Reck & Joel Slemrod & Trine Vattø, 2022. "Public disclosure of tax information. Compliance tool or social network?," Discussion Papers 975, Statistics Norway, Research Department.
- Belnap, Andrew, 2023. "The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment," Journal of Accounting and Economics, Elsevier, vol. 75(1).
- David Dann & Raphael Müller & Ann-Catherin Werner & Timm Teubner & Alexander Mädche & Christoph Spengel, 2022. "How do tax compliance labels impact sharing platform consumers? An empirical study on the interplay of trust, moral, and intention to book," Information Systems and e-Business Management, Springer, vol. 20(3), pages 409-439, September.
- Paul Demeré, 2023. "Is tax return information useful to equity investors?," Review of Accounting Studies, Springer, vol. 28(3), pages 1413-1465, September.
- Katharina Hombach & Thorsten Sellhorn, 2019. "Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 137-168, May.
- Osswald, Benjamin, 2018. "Corporate tax planning and firms' information environment," arqus Discussion Papers in Quantitative Tax Research 236, arqus - Arbeitskreis Quantitative Steuerlehre.
- Preetika Joshi, 2020. "Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13," Journal of Accounting Research, Wiley Blackwell, vol. 58(2), pages 333-381, May.
- Holz, Justin E. & List, John A. & Zentner, Alejandro & Cardoza, Marvin & Zentner, Joaquin E., 2023. "The $100 million nudge: Increasing tax compliance of firms using a natural field experiment," Journal of Public Economics, Elsevier, vol. 218(C).
- repec:ces:ifowps:_2020 is not listed on IDEAS
- Dutt, Verena & Spengel, Christoph & Vay, Heiko, 2021. "Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250010, June.
- Richard Collier & Seppo Kari & Olli Ropponen & Martin Simmler & Maximilian Todtenhaup, 2018. "Dissecting the EU’s Recent Anti-Tax Avoidance Measures: Merits and Problems," EconPol Policy Reports 8, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Müller, Raphael & Spengel, Christoph & Weck, Stefan, 2021. "How do investors value the publication of tax information? Evidence from the European public country-by-country reporting," ZEW Discussion Papers 21-077, ZEW - Leibniz Centre for European Economic Research.
- Reinald Koch & Svea Holtmann & Henning Giese, 2023. "Losses never sleep – The effect of tax loss offset on stock market returns during economic crises," Journal of Business Economics, Springer, vol. 93(1), pages 59-109, January.
- Drahomir Klimsa & Robert Ullmann, 2023. "Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1002-1035, August.
- Roychowdhury, Sugata & Shroff, Nemit & Verdi, Rodrigo S., 2019. "The effects of financial reporting and disclosure on corporate investment: A review," Journal of Accounting and Economics, Elsevier, vol. 68(2).
- Rauter, Thomas, 2019. "Disclosure Regulation, Corruption, and Investment: Evidence from Natural Resource Extraction," Working Papers 286, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
- Razen, Michael & Kupfer, Alexander, 2023. "The effect of tax transparency on consumer and firm behavior: Experimental evidence," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 104(C).
- Yost, Benjamin P., 2023. "Do tax-based proprietary costs discourage public listing?," Journal of Accounting and Economics, Elsevier, vol. 75(2).