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 …

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

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 …

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 …

The rapidly growing research landscape in finance, encompassing environmental, social,
and governance (ESG) topics and associated Artificial Intelligence (AI) applications …

We examine the relationship between country-by-country disclosures and multinational
entities' internal information environments. We argue that the introduction of US country-by …

This study characterizes the optimal tax avoidance strategies of an industry that comprises
two firms. Both consumers and investors have heterogeneous preferences over the firms' tax …

This paper examines ways in which companies construct compliance with HMRC tax
strategy regulation to promote their corporate tax transparency during times of public …

We examine whether the US non-public country-by-country reporting (CbCR) mandate
affects multinationals' internal control quality. We argue that CbCR requires firms to change …