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Tuinsma et al., 2025 - Google Patents

Effects of corporate transparency on tax avoidance: evidence from country-by-country reporting

Tuinsma et al., 2025

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Document ID
11047669010610013027
Author
Tuinsma T
De Witte K
Janský P
Palanský M
Titl V
Publication year
Publication venue
International Tax and Public Finance

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Snippet

Since 2016, multinationals with a revenue over€ 750 million have to submit country-by- country reports to tax authorities to deter tax avoidance. Using a regression discontinuity design, we provide evidence for an increase in affected multinationals' effective tax rates …
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