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 …

Taxation is a central economic policy tool; in recent years, governments use tax policy to
stimulate local economic growth, regulate multinational firms, and mitigate climate change …

Voluntary tax disclosure has become increasingly important in corporate sustainability
reporting. We examine the role of tax aggressiveness as a determinant of tax disclosures in …

We use a sample of 248 tax strategies published by UK companies listed on the Financial
Times Stock Exchange (FTSE) 100 and FTSE 250 to examine (a) how companies present …

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 …

We analyze the effect of increased mandatory private disclosure to fiscal authorities on
voluntary public disclosure decisions. We exploit the introduction of Country-by-Country …

In this paper, we examine the impact of tax avoidance regulations on the stock market
behavior of multinational corporations (MNCs). We use the introduction of the worldwide …

Tax disclosure has long been of concern to the public. Corporations provide tax disclosure
as part of their financial reporting, whether on a voluntary or mandatory basis. However, the …

This study examines the effectiveness of the UK tax strategy disclosure requirement in
curbing corporate tax avoidance. Adopted in 2016, the UK tax strategy disclosure …

In this paper, we explore the relationship between the culture of the country where a
multinational corporation (MNC) is headquartered and the MNC's stock market reaction to …