Corporate Tax Disclosure

Jeffrey Hoopes, Leslie Robinson and Joel Slemrod

No 31467, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: Policies that require, or recommend, disclosure of corporate tax information are becoming more common throughout the world, as are examples of tax-related information increasingly influencing public policy and perceptions. In addition, companies are increasing the voluntary provision of tax-related information. We describe those trends and place them within a taxonomy of public and private tax disclosure. We then review the academic literature on corporate tax disclosures and discuss what is known about their effects. One key takeaway is the paucity of evidence that many tax disclosures mandated with the aim of increasing tax revenue have produced additional revenue. We highlight many crucial unanswered questions, answers to which would inform future tax legislation and financial accounting rule making.

JEL-codes: H25 (search for similar items in EconPapers)
Date: 2023-07
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
Note: PE
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Citations: View citations in EconPapers (2)

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