Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2022 - This version: 27.04.2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax … disclosure leads to intended outcomes, using, as an exogenous shock, the 2016 UK reform that required the disclosure of tax … tax strategy report - significantly increase the volume, but not the quality, of tax strategy disclosure in the annual …