TY  - BOOK
AU  - Hoopes,Jeffrey L.
AU  - Robinson,Leslie
AU  - Slemrod,Joel
ED  - National Bureau of Economic Research.
TI  - Corporate Tax Disclosure
T2  - NBER working paper series
PY  - 2023///
CY  - Cambridge, Mass.
PB  - National Bureau of Economic Research
KW  - Business Taxes and Subsidies
KW  - jelc
N1  - July 2023; Hardcopy version available to institutional subscribers
N2  - 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
UR  - https://www.nber.org/papers/w31467
UR  - http://dx.doi.org/10.3386/w31467
ER  -