Finance & Accounting
09/15/2021
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WHU Knowledge is the online knowledge platform of WHU - Otto Beisheim School of Management, one of Germany’s leading business schools. It provides hands-on insights for business executives, journalists, politicians, associations, and fellow researchers on numerous economic and managerial subjects. WHU Knowledge bundles the expertise of the WHU – Otto Beisheim School of Management chairs and invites for a lively exchange.
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Top news
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.
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