..., companies are increasing the voluntary provision of tax-related information. We describe those trends and place them within a taxonomy of public and private tax disclosure. We then review the academic literature on corporate tax disclosures and discuss what is known about their effects. One key takeaway...

... disclosures, including instances of firms explicitly relating taxes to CSR (“socially responsible tax disclosures”). We find that on average firms provide limited tax information and tend to use disclosures portraying tax payments as beneficial for society rather than presenting strategies to ensure socially...

... Department, Raleigh, NC, USA. Editor’s note: Accepted by Senior Editor Ryan J. Wilson. 01 12 2021 21 06 2023 22 06 2023 2024 FIN 48 noninnovative investment capital expenditures mergers and acquisitions tax disclosure The Financial Accounting Standards Board...

...Thomas R. Kubick; Thomas C. Omer; Xiao Song ABSTRACT We use a regulatory shock to examine whether the prospect of short selling affected tax disclosures. From May 2005 to August 2007, the Securities and Exchange Commission initiated a pilot program under Regulation SHO, temporarily exempting one...