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Corporate Tax Disclosure

Author

Listed:
  • Jeffrey L. Hoopes
  • Leslie Robinson
  • Joel Slemrod

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.

Suggested Citation

  • Jeffrey L. Hoopes & Leslie Robinson & Joel Slemrod, 2023. "Corporate Tax Disclosure," NBER Working Papers 31467, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberwo:31467
    Note: PE
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    Cited by:

    1. Burgstaller, Lilith & Pfeil, Katharina, 2024. "Why whistleblowing does not deter collaborative tax evasion," Freiburg Discussion Papers on Constitutional Economics 24/3, Walter Eucken Institut e.V..
    2. Alstadsæter, Annette & Casi, Elisa & Miethe, Jakob & Stage, Barbara M. B., 2023. "Lost in Information: National Implementation of Global Tax Agreements," Discussion Papers 2023/22, Norwegian School of Economics, Department of Business and Management Science, revised 27 Sep 2024.

    More about this item

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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