Corporate Tax Shaming

Michelle Hanlon, Jeffrey L. Hoopes and Douglas A. Shackelford

National Tax Journal, 2025, vol. 78, issue 3, 767 - 788

Abstract: This paper serves two purposes. First, it is a tribute to Joel Slemrod from tax accountants. Joel worked with many accounting researchers, and we honor this work. Second, we review a literature Joel helped start: the literature on the reputational costs of tax avoidance and tax shaming’s effectiveness in increasing tax compliance. We explore the evidence that consumers, employees, politicians, suppliers, or investors impose meaningful reputational costs on firms engaged in tax avoidance. We conclude that, while firms often perceive reputational risks and adjust behavior to avoid public scrutiny, the empirical evidence does not provide strong support for actual meaningful stakeholder responses.

Date: 2025
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