This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions … are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish … explaining participation in legal tax avoidance substantially differ from those explaining participation in illegal tax evasion …

to the general public and to decrease tax avoidance. We find that treated firms - those that are required to publish a … absence of the mandate. We document no significant effect on tax avoidance. Our findings indicate that a qualitative tax … unsubstantiated disclosures in the annual reports without affecting their tax avoidance practices. …