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 …

Airbnb and other home-sharing platforms have been facing increasing regulation over the
past years, mainly in the form of restricting short-term rentals through day caps. In contrast …

Multinational enterprises'(MNEs') use of corporate entities in tax havens is subject to a
longstanding public debate with a largely negative connotation. The concern is that MNEs' …

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 …

This study examines the interplay between tax and internal reporting incentives among
affiliates of multinational corporations (MNCs). MNCs face limited information flows that may …

This study examines whether and how preventive regulation impacts corporate tax
avoidance in China, using the random inspection of accounting information quality (RIAIQ) …

We study the short-term effect of the introduction of the mandatory disclosure program for
aggressive tax arrangements by focusing on the one introduced in May 2018 under the …

We e xploit the staggered adoption of beneficial ownership registers in the EU to study (i)
whether and how the requirement to disclose information on an entity's ultimate human …

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 …

Policymakers across the globe have recently shown a heightened interest in ownership
transparency—the disclosure of information on the true, human owner of an entity …