We investigate the effect of public disclosure of information from corporate tax returns filed in Australia on consumers, investors, and the corporations themselves that were subject to disclosure.
We provide the first large-sample evidence of banks playing an important role in facilitating tax planning of their client firms.
This paper investigates the extent to which the expiration of a temporary tax law reduces market participants’ ability to understand corporate performance.
We investigate the relation between tax avoidance and tax uncertainty, where tax uncertainty is the possibility of losing a claimed tax benefit upon challenge by a tax authority.
We empirically investigate the effects of political uncertainty on corporate tax behavior.
We examine individual stock sales from 2008 to 2009 using population tax return data.
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