Qualitative tax disclosure and tax aggressiveness


Casi, Elisa ; Stage, Barbara ; Seregni, Carol


Document Type: Conference presentation
Year of publication: 2019
Conference title: XV International Accounting Research Symposium
Location of the conference venue: Madrid, Spain
Date of the conference: 24.-28.06.2019
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 330 Economics
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.




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Casi, Elisa ; Stage, Barbara ; Seregni, Carol Qualitative tax disclosure and tax aggressiveness. (2019) XV International Accounting Research Symposium (Madrid, Spain) [Conference presentation]


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