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Does the Disclosure of Tax Payments Create More Transparency?
Why mandating the public disclosure of bottom-line tax numbers may backfire
To reveal to the public whether firms pay their “fair share,” policymakers and regulators increasingly require firms to disclose how much taxes they pay. The research study, “Public Tax Disclosures and Investor Perceptions,” finds that such disclosures can be misleading: Not all firms that pay little taxes (e.g., startups) are necessarily ”bad“ corporate citizens, but the details get lost more easily when disclosures emphasize tax payments only.