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The impact of tax enforcement on corporate investment efficiency : evidence from the tax administration information system

Zhang, Liguang; Chen, Wanyi; Peng, Liao - In: Accounting and finance 63 (2023) 2, pp. 1635-1669

Persistent link: https://www.econbiz.de/10014302031

How do investors value the publication of tax information? : evidence from the European public country-by-country reporting

Müller, Raphael; Spengel, Christoph; Weck, Stefan - In: Contemporary accounting research : the journal of the … 41 (2024) 3, pp. 1893-1924

Persistent link: https://www.econbiz.de/10015156988

How large is the corporate tax base erosion and profit shifting? : a general equilibrium approach

Álvarez-Martínez, María T.; Barrios Cobos, Salvador; … - In: Economic systems research 34 (2022) 2, pp. 167-198

Persistent link: https://www.econbiz.de/10013283731

The effect of public disclosure on reported taxable income : evidence from individuals and corporations in Japan

Hasegawa, Makoto; Hoopes, Jeffrey L.; Ishida, Ryo; … - In: National tax journal 66 (2013) 3, pp. 571-607

Persistent link: https://www.econbiz.de/10010256363

The elasticity of taxable income and income-shifting : what is "real" and what is not?

Harju, Jarkko; Matikka, Tuomas - 2014

Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in effort and other real economic activity, and how much is caused by tax avoidance and tax...

Persistent link: https://www.econbiz.de/10010383875