We examine novel data on searches for capital-gains-tax-related information to determine when and how taxpayers acquire information. We find strong seasonal increases in information search around tax filing deadlines, suggesting that taxpayers seek information to comply with tax laws. Positive...

Taxation and CSR is becoming an ever-important concept among multinational enterprises (MNEs), but its meaning and its impact on corporations and societies are still uncertain. Despite the lack of common understanding of the meaning of responsible tax behaviour, the concept of 'responsible tax...

This study investigates the factors associated with firms' decisions to outsource corporate tax planning and compliance activities. The results indicate that transaction costs relating to human-asset specificity, proprietary technology, and economies of scale, along with the status of firms' top...