Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased … disclosure of a tax strategy for firms above a certain size threshold. We find that firms that have to publish a separate tax … strategy report significantly increase their voluntary tax disclosure in the annual reports, but we show no widespread effect …

yearly data on Muslim presence in the period 711-1492 and literacy rate in 1900 for about 7500 municipalities in Spain, we …

We examine two Pakistani programs to see if the public disclosure of tax information and social recognition of top …-employed individuals, and wage-earners. We find that both programs induced strong compliance responses. The public disclosure caused on …

voluntary disclosure game. Consider a sender who aims at inflating a receiver’s estimate of her type and who may disclose any … (naive) receivers are systematically misled by it. Imposing precise disclosure leads to less, but more easily interpretable …, disclosure. Both theory and experimental data further suggest that imposing precision improves overall information transmission …

We study the extent of fraud in initial coin offerings (ICOs), and whether information disclosure prior to the issuance …

. We find that the information affects strategic behavior significantly in two distinct ways. In PD, disclosure markedly … someone of lower ability than themselves in the disclosure treatment. Similarly, in BoS with low payoff inequality, disclosure …. Disclosure does not significantly affect coordination rates. Differently from the low payoff inequality game, coordination is …

. We calculate efficiency scores for more than 4,800 universities and other research-focused institutions worldwide …