Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/226357
Authors: 
Müller, Raphael
Spengel, Christoph
Vay, Heiko
Year of Publication: 
2020
Series/Report no.: 
ZEW Discussion Papers No. 20-063
Abstract: 
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 of this emerging literature on corporate tax transparency. To this end, we first propose a framework to structure the diverse landscape of tax-related disclosures. Second, we elaborate on the conceptual underpinnings of tax transparency by drawing on established theories from financial accounting and CSR reporting research. Third, we survey empirical evidence on corporate tax transparency. We classify the findings into (i) determinants of firms' tax disclosure decisions, (ii) informativeness of different kinds of tax-related disclosure, and (iii) effects of increased tax transparency on firms and their stakeholders. Finally, we synthesize the main inferences and offer suggestions for future research.
Subjects: 
tax transparency
tax disclosure
tax planning
literature review
JEL: 
F23
G38
H25
H26
M14
M41
Document Type: 
Working Paper

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.