Combating corporate tax avoidance by requiring large companies to file their tax returns
Design/methodology/approach - The policy proposal rests on notions of transparency and public accountability. Findings - The paper argues that the proposed policy is feasible. Research limitations/implications - The paper hopes to stimulate debates about the value of public filing of corporate retur...
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| Format: | Article |
| Language: | English |
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Emerald Publishing
2018-07-01
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| Series: | Journal of Capital Markets Studies |
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| Online Access: | https://www.emeraldinsight.com/doi/pdfplus/10.1108/JCMS-01-2018-0005 |