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INCREASED TAX DISCLOSURES AND CORPORATE TAX AVOIDANCE

descriptionPublicationkeyboard_double_arrow_right Article 01 Dec 2016 English Publisher:University of Chicago PressJournal:National Tax Journal, volume 69, pages 809-829 (issn: 0028-0283, eissn: 1944-7477, Copyright policy )
Authors: Erin Henry; Norman Massel; Erin Towery;

doi: 10.17310/ntj.2016.4.04

INCREASED TAX DISCLOSURES AND CORPORATE TAX AVOIDANCE

Abstract

This paper examines whether three recent mandatory tax disclosure regimes (Schedule M-3, FIN 48, and Schedule UTP) are associated with long-term changes in corporate tax avoidance. We find that bot...

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    popularity
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Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
39
Top 10%
Top 10%
Top 10%
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