Tax Transparency and Tax Aggressiveness
Project Description
The cumulative dissertation will encompass three papers which analyses different aspects of tax transparency and tax aggressiveness. The first two papers are focusing on determinants and effects of corporate tax disclosure: In the first paper, incentives and disincentives of voluntary corporate tax disclosures are analyzed. The second research project scrutinizes the effects of tax-related disclosure on firms and their stakeholders, such as shareholders. The third paper shifts the focus to corporate tax aggressiveness. Thereby, the proposal by the OECD to reform the international corporate tax system through the implementation of a global minimum tax is analyzed as well.
The dissertation project intends to contribute to the ongoing debate on whether regulators should mandate more extensive tax transparency and anti-abuse provisions.
The dissertation project intends to contribute to the ongoing debate on whether regulators should mandate more extensive tax transparency and anti-abuse provisions.
