|
Qualitative tax disclosure and tax aggressiveness
Casi-Eberhard, Elisa
;
Stage, Barbara
;
Seregni, Carol
|
Dokumenttyp:
|
Präsentation auf Konferenz
|
|
Erscheinungsjahr:
|
2019
|
|
Veranstaltungstitel:
|
XV International Accounting Research Symposium
|
|
Veranstaltungsort:
|
Madrid, Spain
|
|
Veranstaltungsdatum:
|
24.-28.06.2019
|
|
Sprache der Veröffentlichung:
|
Englisch
|
|
Einrichtung:
|
Fakultät für Betriebswirtschaftslehre > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
|
|
Fachgebiet:
|
330 Wirtschaft
|
|
Abstract:
|
We investigate whether mandating the disclosure of qualitative tax information affects cor-porations’ ability to engage in aggressive tax planning. Reducing tax avoidance of multina-tional enterprises (MNEs) has become the subject of intense public debate in the last dec-ade. As a potential countermeasure, increased tax transparency has recently emerged as an effective policy tool to fight base erosion and profit shifting. However, not all types of tax information, which corporations are requested to disclose, might have an impact on their tax planning. Using the UK setting, we first analyze the association between voluntary disclo-sure of qualitative tax information and tax aggressiveness and we document a negative rela-tion. Secondly, treating the introduction of mandatory tax strategy reports for large UK cor-porations as an exogenous shock to public disclosure requirements, we study the effect of mandating qualitative tax disclosure on corporate tax aggressiveness. Our results suggest that such policy tools do not significantly affect the level of a corporation’s aggressive tax planning.
|
 Suche Autoren in
Sie haben einen Fehler gefunden? Teilen Sie uns Ihren Korrekturwunsch bitte hier mit: E-Mail
Actions (login required)
 |
Eintrag anzeigen |
|
|
