The effect of public disclosure on reported taxable income : evidence from individuals and corporations in Japan
Year of publication: |
2013
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Authors: | Hasegawa, Makoto ; Hoopes, Jeffrey L. ; Ishida, Ryo ; Slemrod, Joel |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 66.2013, 3, p. 571-607
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Subject: | tax enforcement | tax avoidance | public tax disclosure | Unternehmenspublizität | Corporate disclosure | Steuervermeidung | Tax avoidance | Japan | Einkommensteuer | Income tax | Steuermoral | Tax compliance | Unternehmensbesteuerung | Corporate taxation | Besteuerungsverfahren | Taxation procedure |
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