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Voluntary disclosure of evaded taxes : increasing revenues, or increasing incentives to evade?

Langenmayr, Dominika - 2015

Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues...

Persistent link: https://www.econbiz.de/10010518796

How much sunlight does it take to disinfect a boardroom? : a short history of executive compensation regulation

Dew-Becker, Ian (contributor) - 2008

This paper reviews the history of executive compensation disclosure and other government policies affecting CEO pay, and as well surveys the literature on the effects of these policies. Disclosure has increased nearly uniformly since 1933. A number of other regulations, including special taxes...

Persistent link: https://www.econbiz.de/10003749481

Tax strategy disclosure : a greenwashing mandate?

Bilicka, Katarzyna A.; Casi-Eberhard, Elisa; Seregni, Carol - 2022 - This version: April 2022

Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...

Persistent link: https://www.econbiz.de/10012508711

Transparency and tacit collusion in a differentiated market

Schultz, Christian - 2002

This paper investigates the effects on tacit collusion of increased market transparency on the consumer side of a … market in a differentiated Hotelling duopoly. Increasing market transparency increases the benefits to a firm from … sustain. In the limiting homogeneous market, the effect vanishes. Here market transparency does not affect the possibilities …

Persistent link: https://www.econbiz.de/10011409987

Transparency in parliamentary voting

Benesch, Christine; Bütler, Monika; Hofer, Katharina E. - 2015

We use a change in the voting procedures of one of the two chambers of the Swiss parliament to explore how transparency …

Persistent link: https://www.econbiz.de/10011411279

The rise of NGO activism

Daubanes, Julien; Rochet, Jean-Charles - 2016 - This version: April, 2016

status of NGO activism and the appropriate degree of transparency. …

Persistent link: https://www.econbiz.de/10011474646

Credibility and transparency of Central Banks : new results based on Ifo s world economicy survey

Hamella, Sandra; Haan, Jakob de - 2004

This paper reports the results of a survey among private sector economists about credibility and transparency of …

Persistent link: https://www.econbiz.de/10011399168

Forward guidance contracts

Gersbach, Hans; Hahn, Volker; Liu, Yulin - 2015 - This version: May 2015

We examine "Forward Guidance Contracts", which make central bankers' utility contingent on the precision of interest-rate forecasts for some time. Such Forward Guidance Contracts are a exible commitment device and can improve economic performance when the economy is stuck in a liquidity trap....

Persistent link: https://www.econbiz.de/10010528970

The effects of mandatory disclosure of supermarket prices

Ater, Itai; Rigbi, Oren - 2018

-and-mortar stores. Using data collected before and after a transparency regulation went into effect in the Israeli food retail market … in price dispersion and a 4% to 5% drop in prices following the transparency regulation. The price drop varied across …

Persistent link: https://www.econbiz.de/10011809924

Transparency, specialization and FDI

Razin, Asaf; Tsadḳah, Efrayim - 2004

in the host countries, enhances FDI flows. On the other hand, host-country relative corporate-transparency diminishes the …

Persistent link: https://www.econbiz.de/10011402538