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The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan. (2013). Slemrod, Joel ; Ishida, Ryo ; Hasegawa, Makoto ; Hoopes, Jefrey L.
In: National Tax Journal.
RePEc:ntj:journl:v:66:y:2013:i:3:p:571-608.

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  1. Impacts of public disclosure on tax compliance using agent-based modeling. (2025). Sano, Hiroyuki.
    In: Journal of Economic Interaction and Coordination.
    RePEc:spr:jeicoo:v:20:y:2025:i:1:d:10.1007_s11403-024-00420-4.

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  2. Is tax return information useful to equity investors?. (2023). Demere, Paul.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-023-09792-7.

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  3. The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment. (2023). Belnap, Andrew.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:75:y:2023:i:1:s0165410122000453.

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  4. Fighting vacation rental tax evasion through warnings to potential evaders. (2023). López-Laborda, Julio ; Zaratemarco, Anabel ; Vallsgimnez, Jaime.
    In: Real Estate Economics.
    RePEc:bla:reesec:v:51:y:2023:i:6:p:1437-1466.

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  5. Shaming for Tax Enforcement. (2022). Treber, Lukas ; Dwenger, Nadja.
    In: Management Science.
    RePEc:inm:ormnsc:v:68:y:2022:i:11:p:8202-8233.

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  6. Estimating the elasticity of taxable income: Evidence from top Japanese taxpayers. (2022). Ishida, Ryo ; Miyazaki, Takeshi.
    In: Japan and the World Economy.
    RePEc:eee:japwor:v:61:y:2022:i:c:s0922142522000020.

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  7. Tax evasion and social reputation: The role of influencers in a social network. (2022). Fichera, Domenico ; di Gioacchino, Debora.
    In: Metroeconomica.
    RePEc:bla:metroe:v:73:y:2022:i:4:p:1048-1069.

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  8. Analysis of the implementation of information disclosure ordinances in Japan: the effect on the income of chief executives in local governments. (2021). Yamamura, Eiji ; Ishida, Ryo.
    In: Constitutional Political Economy.
    RePEc:kap:copoec:v:32:y:2021:i:1:d:10.1007_s10602-020-09320-8.

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  11. On the determinants and effects of corporate tax transparency: Review of an emerging literature. (2020). Spengel, Christoph ; Muller, Raphael ; Vay, Heiko.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:20063.

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  12. Does Public Country?by?Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry. (2020). Venkat, Aruhn ; Shevlin, Terry ; Persson, Anh ; Outslay, Edmund ; Joshi, Preetika.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:37:y:2020:i:4:p:2357-2397.

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  13. Laboratory Experiments. (2020). Alm, James ; Kasper, Matthias.
    In: Working Papers.
    RePEc:tul:wpaper:2008.

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  14. The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment. (2020). List, John ; Holz, Justin ; Zentner, Joaquin ; Cardoza, Marvin.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:27666.

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  15. The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment. (2020). List, John ; Holz, Justin ; Zentner, Alejandro ; Cardoza, Marvin.
    In: Natural Field Experiments.
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  16. Disclosure of corporate tax reports, tax enforcement, and price information. (2020). Dumitrescu, Ariadna ; Caballe, Jordi.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:121:y:2020:i:c:s0378426620302405.

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  17. How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan. (2020). Slemrod, Joel ; Ur, Obeid ; Waseem, Mazhar.
    In: CEPR Discussion Papers.
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  18. How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan. (2020). Waseem, Mazhar ; Slemrod, Joel ; Ur, Obeid.
    In: CESifo Working Paper Series.
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  19. Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13. (2020). Joshi, Preetika.
    In: Journal of Accounting Research.
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  20. The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment. (2020). List, John ; Holz, Justin E ; Zentner, Joaquin ; Cardoza, Marvin.
    In: Working Papers.
    RePEc:bfi:wpaper:2020-113.

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  21. What Motivates Tax Compliance. (2019). Alm, James.
    In: Working Papers.
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  22. Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan. (2019). Waseem, Mazhar ; Slemrod, Joel ; Ur, Obeid.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:25623.

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  23. The Impact of Country-by-Country Reporting on Corporate Tax Avoidance. (2019). Hugger, Felix.
    In: ifo Working Paper Series.
    RePEc:ces:ifowps:_2020.

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  24. Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan. (2019). Waseem, Mazhar ; Slemrod, Joel ; Ur, Obeid.
    In: CESifo Working Paper Series.
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  25. Shaming for tax enforcement: Evidence from a new policy. (2018). Dwenger, Nadja ; Treber, Lukas.
    In: Hohenheim Discussion Papers in Business, Economics and Social Sciences.
    RePEc:zbw:hohdps:212018.

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  26. Public Tax-Return Disclosure. (2018). Slemrod, Joel ; Robinson, Leslie ; Hoopes, Jeffrey L.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:24318.

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  27. Bringing Tax Avoiders to Light: Moral Framing and Shaming in a Public Goods Experiment. (2018). Wagener, Andreas ; Tsikas, Stefanos A.
    In: Hannover Economic Papers (HEP).
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  28. Public tax-return disclosure. (2018). Slemrod, Joel ; Robinson, Leslie ; Hoopes, Jeffrey L.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:66:y:2018:i:1:p:142-162.

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  29. Shaming for Tax Enforcement: Evidence from a New Policy. (2018). Dwenger, Nadja ; Treber, Lukas.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:13194.

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  30. Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen. (2017). Dutt, Verena ; Vay, Heiko ; Spengel, Christoph.
    In: ZEW Expertises.
    RePEc:zbw:zewexp:172786.

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  31. Country-by-country reporting: Tension between transparency and tax planning. (2017). Spengel, Christoph ; Meier, Ina ; Evers, Maria Theresia .
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:17008.

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  32. The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation. (2017). Blaufus, Kay ; Wolf, Nadja ; Otto, Philipp E ; Bob, Jonathan .
    In: European Accounting Review.
    RePEc:taf:euract:v:26:y:2017:i:3:p:561-580.

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  33. Analysis of the implementation of information disclosure ordinances in Japan: the effect on the income of mayors and chief executives in local governments. (2017). Yamamura, Eiji ; Ishida, Ryo.
    In: MPRA Paper.
    RePEc:pra:mprapa:83337.

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  34. Intergovernmental Cooperation and Tax Enforcement. (2017). Troiano, Ugo.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:24153.

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  35. Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy. (2017). Lee, Daniel ; Laury, Susan ; Alm, James ; Wallace, Sally ; Bernasconi, Michele.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:140:y:2017:i:c:p:176-196.

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  36. Estimating the Elasticity of Taxable Income: Evidence from Top Japanese Taxpayers. (2016). Ishida, Ryo ; Miyazaki, Takeshi.
    In: MPRA Paper.
    RePEc:pra:mprapa:74623.

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  37. Disclosure of Corporate Tax Reports, Tax Enforcement, and Insider Trading. (2016). Dumitrescu, Ariadna ; Caballe, Jordi.
    In: Working Papers.
    RePEc:bge:wpaper:911.

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  38. Tax Debt Enforcement: Theory and Evidence from a Field Experiment in the United States. (2015). Troiano, Ugo ; Perez-Truglia, Ricardo.
    In: 2015 Meeting Papers.
    RePEc:red:sed015:134.

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  39. Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?. (2014). Evers, Maria Theresia ; Spengel, Christoph ; Meier, Ina .
    In: ZEW Discussion Papers.
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  40. Country-by-Country Reporting: Eine neue Rechnungslegung über länderspezifische Wertschöpfung und Ertragsteuern?. (2014). Evers, Andrea ; Hundsdoerfer, Jochen.
    In: Discussion Papers.
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  41. Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings. (2014). Shimshack, Jay ; Alm, James.
    In: Working Papers.
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  42. Taxes on the internet. Deterrence effects of public disclosure. (2014). Thoresen, Thor ; Slemrod, Joel ; Bø, Erlend ; Bo, Erlend E..
    In: Discussion Papers.
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  43. Public pressure and corporate tax behaviour. (2014). Dyreng, Scott D ; Wilde, Jaron H ; Hoopes, Jeffrey L.
    In: Working Papers.
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  44. Taxes on the Internet: Deterrence Effects of Public Disclosure. (2013). Thoresen, Thor ; Slemrod, Joel ; Bø, Erlend ; Bo, Erlend Eide .
    In: CESifo Working Paper Series.
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  24. The association between competition power in markets and tax avoidance: evidence from Tehran stock exchange. (2018). Salehi, Tabandeh ; Azami, Zeinab ; Karamshahi, Behnam.
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  25. Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness. (2018). Kanagaretnam, Kiridaran ; Lee, Jimmy ; Lobo, Gerald J ; Lim, Chee Yeow.
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  26. Investigating international differences in financial reporting: Data problems and some proposed solutions. (2018). Nobes, Christopher ; Stadler, Christian.
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  29. The Impact of IFRS in Brazil: The Legacy of Mandatory Book‐tax Conformity. (2018). Nakao, Silvio Hiroshi ; Gray, Sidney J.
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  33. Principles-Based Standards and Earnings Attributes. (2017). Peterson, Kyle ; Mergenthaler, Richard D ; Hribar, Paul ; Folsom, David.
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  34. Book-tax conformity and earnings management in response to tax rate cuts. (2017). Sundvik, Dennis.
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  35. The effect of corporate taxation on bank transparency: Evidence from loan loss provisions. (2017). Andries, Kathleen ; Jacob, Martin ; Gallemore, John .
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  36. The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption. (2017). Chen, Ester ; Smith, Tom ; Gavious, Ilanit.
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  38. A potential benefit of increasing book–tax conformity: evidence from the reduction in audit fees. (2016). Lee, Cheng Few ; Kuo, Nan-Ting.
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  43. The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan. (2013). Slemrod, Joel ; Ishida, Ryo ; Hasegawa, Makoto ; Hoopes, Jefrey L.
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  44. Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece. (2013). HEVAS, DIMOSTHENIS ; Karampinis, Nikolaos I..
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  45. VALUE RELEVANCE OF BOOK AND TAX INCOME: A MACROECONOMIC CONDITIONS PERSPECTIVE. (2012). Zhou, Mingjun .
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  46. Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China. (2012). Firth, Michael ; Tang, Tanya Y. H., .
    In: The International Journal of Accounting.
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  47. CONFORMITY OR DECOUPLING: A COMPARATIVE ANALYSIS OF DIFFERENT TAX REGIMES. (2011). Ohta, Yasuhiro ; Yutaro Murakami Author_Email: murakami@kbs. keio. , .
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  48. Research in Accounting for Income Taxes. (2010). Shackelford, Douglas ; Graham, John ; Raedy, Jana .
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  49. A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle.
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  50. Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?. (2009). Shackelford, Douglas ; Markle, Kevin S..
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