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Year of publication
Subject
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Steuervermeidung 20 Tax avoidance 20 tax transparency 18 Corporate taxation 16 Unternehmensbesteuerung 16 Corporate disclosure 13 Tax transparency 13 Unternehmenspublizität 13 Multinationales Unternehmen 11 Transnational corporation 11 Tax Transparency 9 tax avoidance 8 tax disclosure 8 EU countries 7 EU-Staaten 7 country-by-country reporting 7 Corporate Social Responsibility 6 Gewinnverlagerung 6 Income shifting 6 Theorie 5 Theory 5 Auskunftspflicht 4 Corporate social responsibility 4 Country-by-Country Reporting 4 Disclosure regulation 4 Financial Institutions 4 Public Disclosure 4 Steuererhebungsverfahren 4 Steuertransparenz 4 Taxation procedure 4 Transparenz 4 event study 4 Bank 3 Berichtswesen 3 Disclosure Regulation 3 Fiscal federalism 3 Nonfinancial Disclosure 3 Profit Shifting 3 Property tax 3 Reporting 3
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Online availability
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Free 28 Undetermined 9 CC license 2
Type of publication
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Book / Working Paper 26 Article 14
Type of publication (narrower categories)
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Working Paper 19 Graue Literatur 14 Non-commercial literature 14 Arbeitspapier 11 Article in journal 11 Aufsatz in Zeitschrift 11 Hochschulschrift 3 Article 2 Aufsatzsammlung 2 research-article 1
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Language
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English 40
Author
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Spengel, Christoph 11 Müller, Raphael 6 Weck, Stefan 6 Dutt, Verena K. 5 Seregni, Carol 5 Nicolay, Katharina 4 Vay, Heiko 4 Bilicka, Katarzyna 3 Bordignon, Massimo 3 Casi-Eberhard, Elisa 3 Grembi, Veronica 3 Piazza, Santino 3 Stage, Barbara M. B. 3 Bilicka, Katarzyna A. 2 Casi, Elisa 2 Gundert, Hannah 2 Middleton, Alexandra 2 Muttonen, Jenni 2 Smit, Anna-Retha 2 Stage, Barbara 2 Stiglingh, Madeleine 2 Voget, Johannes 2 Al Zobi, Mo'taz Kamel 1 Al-Rahamneh, Nayef Mohammad 1 Alexander, Raquel Meyer 1 Bidin, Zainol 1 Christensen, Rasmus Corlin 1 De Simone, Lisa 1 Faúndez-Ugalde, Antonio 1 Genest, Nadia 1 Gronwald, Victoria 1 Hillmann, Lisa 1 Hugger, Felix Sebastian 1 Konrad, Kai A. 1 Korn, Olaf 1 Nayef Mohammad Al-Rahamneh 1 Oats, Lynne 1 Oestreicher, Andreas 1 Olbert, Marcel 1 Penning, Ilinza 1
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Institution
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OECD 2 Universität Mannheim 1
Published in...
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Discussion paper 7 ZEW Discussion Papers 6 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 2 Routledge studies in accounting 2 South African journal of accounting research 2 Accounting and business research 1 Business horizons 1 CESifo Working Paper 1 CESifo working papers 1 Cogent Business & Management 1 Cogent business & management 1 Contemporary Accounting Research 1 European journal of political economy 1 International tax and public finance 1 Review of business & finance studies : RBFS 1 Sustainability Accounting, Management and Policy Journal 1 Taylor & Francis eBooks 1 The accounting review : a publication of the American Accounting Association 1 WU international taxation research paper series : research papers 1 Working Paper 1 Working paper 1 Working paper series : working paper 1
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Source
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ECONIS (ZBW) 29 EconStor 10 Other ZBW resources 1
Showing 1 - 40 of 40
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The promises and limits of transparency : anti-tax evasion and anti-money laundering efforts in financial centres
Gronwald, Victoria - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399596
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Leveling the playing field? A qualitative and quantitative examination of the EU directive on public country-by-country reporting
Gundert, Hannah; Spengel, Christoph; Weck, Stefan - 2024
The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime, with the aim of promoting a level playing field for businesses operating within the EU Single Market. The directive seeks to bolster tax transparency requirements for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014506994
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Tax strategy disclosure: A greenwashing mandate?
Bilicka, Katarzyna; Casi, Elisa; Seregni, Carol; Stage, … - 2024
We investigate the effects of a qualitative tax disclosure mandate aimed at improving tax transparency and compliance by imposing reputational costs for firms. We use, as an exogenous shock, the 2016 UK reform that required large businesses to disclose their tax strategy. We find that treated...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015084723
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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 41 (2024) 3, pp. 1893-1924
We examine the costs associated with public disclosure, as opposed to confidential reporting, of tax country‐by‐country reporting (CbCR) information. Our study addresses a critical knowledge gap, considering the growing adoption of public tax transparency measures. We aim to illuminate this...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015100876
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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, ebvufind01.dmz1.zbw.eu/10015156988
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Leveling the playing field? : a qualitative and quantitative examination of the EU directive on public country-by-country reporting
Gundert, Hannah; Spengel, Christoph; Weck, Stefan - 2024 - This version: March 2024
The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime, with the aim of promoting a level playing field for businesses operating within the EU Single Market. The directive seeks to bolster tax transparency requirements for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504851
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Advancing fiscal transparency in Latin American countries: new findings in reports on tax sustainability in Chile
Faúndez-Ugalde, Antonio; Toledo-Zúñiga, Patricia; … - In: Sustainability Accounting, Management and Policy Journal 15 (2024) 7, pp. 63-84
Purpose The objective of this study is to generate new fiscal transparency indicators based on fiscal sustainability reports voluntarily disclosed by Chilean companies, leaders in Latin America in the issuance of green, social and sustainability corporate bonds (OECD, 2023a; OECD, 2018)....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015355711
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The influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation
Al-Rahamneh, Nayef Mohammad; Zobi, Mo’taz Kamel Al; … - In: Cogent Business & Management 10 (2023) 2, pp. 1-19
Globally, taxes is a crucial source of income for various governments. However, in spite of the numerous importance of taxes for the socioeconomic growth of developed and developing countries, Jordan as a developing country faces challenges of tax evasion. It is pivotal in this regard to reduce...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014527878
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The influence of tax transparency on sales tax evasion among Jordanian SMEs : the moderating role of moral obligation
Nayef Mohammad Al-Rahamneh; Al Zobi, Mo'taz Kamel; … - In: Cogent business & management 10 (2023) 2, pp. 1-19
Globally, taxes is a crucial source of income for various governments. However, in spite of the numerous importance of taxes for the socioeconomic growth of developed and developing countries, Jordan as a developing country faces challenges of tax evasion. It is pivotal in this regard to reduce...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504733
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Regulatory avoidance responses to private country-by-country reporting
Hugger, Felix Sebastian - In: International tax and public finance 32 (2025) 1, pp. 271-309
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330678
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Tax Strategy Disclosure: A Greenwashing Mandate
Bilicka, Katarzyna A.; Casi, Elisa; Seregni, Carol; … - 2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013266717
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Tax strategy disclosure : a greenwashing mandate?
Bilicka, Katarzyna A.; Casi-Eberhard, Elisa; Seregni, Carol - 2022 - This version: April 2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012508711
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Tax strategy disclosure : a greenwashing mandate
Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2022 - This version: 27.04.2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013268011
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The quality of voluntary tax disclosure
Genest, Nadia - 2022 - This draft: April 2022
In this paper, I investigate whether the use of three voluntary tax reporting practices—the use of a specific tax disclosure guideline, a stand-alone report, and assurance—reflects a substantive or symbolic approach to tax transparency. I use a content analysis methodology built on a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013189700
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The Big 4 under pressure : scanning work in transnational fields
Christensen, Rasmus Corlin; Seabrooke, Leonard - In: Contemporary accounting research : the journal of the … 39 (2022) 4, pp. 2941-2969
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013464970
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Beneficial Ownership and Tax Transparency – Implementation and Remaining Challenges : OECD and Global Forum Report to G20 Finance Ministers and Central Bank Governors
OECD - 2024
This report examines the critical role of beneficial ownership transparency in combating tax evasion and illicit financial flows. With reference to the G20 mandates in this area, the report delves into the progress made in implementing the beneficial ownership requirements set out in the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015082829
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Bringing Tax Transparency to Crypto-Assets – An Update : Global Forum Report to G20 Finance Ministers and Central Bank Governors
OECD - 2024
This report provides an update on the work to implement the recently agreed OECD/G20 Crypto-Asset Reporting Framework (CARF), which extends the automatic exchange of information for tax purposes to the crypto-asset sector. The G20 asked the Global Forum on Transparency and the Exchange of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015082835
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Reporting behavior and transparency in European banks' country-by-country reports
Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021
The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we analyze the reporting behavior and the degree of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012435800
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How do investors value the publication of tax information? Evidence from the European public country-by-country reporting
Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2021
We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a significant cumulative average abnormal return (CAAR) of -0.699%, which translates into a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012654280
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Transparency and harmonization in international corporate taxation : empirical and analytical evidence on the effects of country-by-country reporting and of a common corporate tax base
Dutt, Verena K. - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012744915
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How do investors value the publication of tax information? : evidence from the European public country-by-country reporting
Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2021 - This version: October 2021
We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a significant cumulative average abnormal return (CAAR) of -0.699%, which translates into a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012648417
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Reporting behavior and transparency in European banks' country-by-country reports
Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021
The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we analyze the reporting behavior and the degree of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012434484
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Qualitative information disclosure : is mandating additional tax information disclosure always useful?
Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2021 - This draft: April 2021
Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased qualitative tax transparency leads to intended outcomes using, as an exogenous shock, the 2016 UK reform that mandated the disclosure of a tax strategy for firms above a certain...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012534611
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Essays on the real effects of tax reforms
Hillmann, Lisa - 2021
In dieser Arbeit werden die realen Effekte von Steuerreformen untersucht. Die Politik nutzt häufig Steuerreformen, um realwirtschaftliche Entscheidungen von Unternehmen, wie zum Beispiel Investitionsentscheidungen, zu beeinflussen. Die zugrundeliegende Annahme ist, dass der Besteuerung eine...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013166303
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On the determinants and effects of corporate tax transparency: Review of an emerging literature
Müller, Raphael; Spengel, Christoph; Vay, Heiko - 2020
In response to discussions about large multinational enterprises' tax planning activities, legislators around the world have adopted numerous regulations to increase corporate tax transparency. New settings and datasets have spurred empirical research in recent years. Our paper presents a review...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012315244
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On the determinants and effects of corporate tax transparency : review of an emerging literature
Müller, Raphael; Spengel, Christoph; Vay, Heiko - 2020
In response to discussions about large multinational enterprises’ tax planning activities, legislators around the world have adopted numerous regulations to increase corporate tax transparency. New settings and datasets have spurred empirical research in recent years. Our paper presents a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012314727
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Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures
Dutt, Verena K.; Nicolay, Katharina; Vay, Heiko; Voget, … - 2019
We create a novel database of hand-collected information from the country-by-country reports (CbCRs) of more than 100 multinational bank groups headquartered in the EU for 2014-2016. We compare this new dataset with information from Orbis and Bank Focus to assess in how far the new disclosure...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012109902
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Can European banks' country-by-country reports reveal profit shifting? : an analysis of the information content of EU banks' disclosures
Dutt, Verena K.; Nicolay, Katharina; Vay, Heiko; Voget, … - 2019
We create a novel database of hand-collected information from the country-by-country reports (CbCRs) of more than 100 multinational bank groups headquartered in the EU for 2014-2016. We compare this new dataset with information from Orbis and Bank Focus to assess in how far the new disclosure...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012109754
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The relationship between tax transparency and tax avoidance
Stiglingh, Madeleine; Smit, Anna-Retha; Smit, Anri - In: South African journal of accounting research 36 (2022) 1, pp. 1-21
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012693727
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Real effects of private country-by-country disclosure
De Simone, Lisa; Olbert, Marcel - In: The accounting review : a publication of the American … 97 (2022) 6, pp. 201-232
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013499107
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Essays on the fight against offshore tax evasion
Stolper, Tim B. M. - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012795114
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Multinational enterprises and transparent tax reporting
Middleton, Alexandra; Muttonen, Jenni - 2020
"This book examines tax transparency as part of multinational enterprises' corporate social responsibility. It considers revelations like the Panama and Paradise Papers that shed light on corporations' tax practices and the growing public dissatisfaction, resulting in legislative projects such...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012114333
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Evidence of ethical tax practices by companies listed on the Ghana stock exchange
Saeed, Salahudeen - In: Review of business & finance studies : RBFS 11 (2020) 1, pp. 1-12
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012306054
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Multinational enterprises and transparent tax reporting
Middleton, Alexandra; Muttonen, Jenni - 2020 - First published
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013180563
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Who do you blame in local finance? An analysis of municipal financing in Italy
Bordignon, Massimo; Grembi, Veronica; Piazza, Santino - 2015
In a political agency model, we study the effect of introducing a less transparent tax tool for the financing of local governments. We show that lower quality politicians would use more the less transparent tax tool to enhance their probability of re-election. This prediction is tested by...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011739609
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Who do you blame in local finance? : an analysis of municipal financing in Italy
Bordignon, Massimo; Grembi, Veronica; Piazza, Santino - 2015
In a political agency model, we study the effect of introducing a less transparent tax tool for the financing of local governments. We show that lower quality politicians would use more the less transparent tax tool to enhance their probability of re-election. This prediction is tested by...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011775830
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Corporate tax avoidance : is tax transparency the solution?
Oats, Lynne; Tuck, Penelope - In: Accounting and business research 49 (2019) 5, pp. 565-583
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012226030
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Who do you blame in local finance? : an analysis of municipal financing in Italy
Bordignon, Massimo; Grembi, Veronica; Piazza, Santino - In: European journal of political economy 49 (2017), pp. 146-163
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011973154
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Tax transparency reporting by the top 50 JSE-listed firms
Stiglingh, Madeleine; Venter, Elmar R.; Penning, Ilinza; … - In: South African journal of accounting research 31 (2017) 2, pp. 151-168
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011757749
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Tax transparency
Alexander, Raquel Meyer - In: Business horizons 56 (2013) 5, pp. 543-549
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010125883
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