Concepedia

Tax Reporting Transparency

Tax Reporting Transparency is a tax information reporting framework that ensures the accurate, comprehensive, and accessible disclosure of tax-related financial data by taxpayers and institutions to regulatory authorities and stakeholders, thereby enabling accountability, comparability, and oversight in compliance with legal and ethical standards.

47

Publications

3K

Citations

99

Authors

69

Institutions

Publications per year

2017–2026

31

Parents

Publications

47

Tax Aggressiveness and Corporate Transparency

Karthik Balakrishnan, Jennifer Blouin, Wayne R. Guay · The Accounting Review · 2018 · 622 citations

, , +17

The Effects of Income Transparency on Well-Being: Evidence from a Natural Experiment

Ricardo Pérez-Truglia · American Economic Review · 2020 · 192 citations · Full text

, , +11

Lost in Translation: Detecting Tax Shelter Activity in Financial Statements

Gary A. McGill, Edmund Outslay · National Tax Journal · 2004 · 173 citations

, , +17

Experimental Evidence on Taxpayer Reporting Under Uncertainty.

Paul J. Beck, Jon S. Davis, Woon Oh Jung · The Accounting Review · 1991 · 155 citations

, , +14

Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives

David Lenter, Joel Slemrod, Douglas A. Shackelford · National Tax Journal · 2003 · 147 citations

, , +17

1–5 of 47

Authors

99

  1. HV
    Heiko Vay

    University of Mannheim, Germany

    4 publications · 111 citations

    4

    h-index

  2. RM
    Raphaël Müller

    University of Mannheim, Germany

    3 publications · 56 citations

    3

    h-index

  3. JS
    Joel Slemrod

    University of Michigan, United States

    3 publications · 198 citations

    3

    h-index

  4. MS
    Madeleine Stiglingh

    University of Pretoria, South Africa

    3 publications · 112 citations

    3

    h-index

  5. CS
    Christoph Spengel

    Centre for European Economic Research, Germany

    3 publications · 56 citations

    3

    h-index

1–5 of 99

Institutions

69

  1. University of Mannheim

    Mannheim, Germany

    5 h-index

    15 publications

    460 citations

  2. Centre for European Economic Research

    Mannheim, Germany

    4 h-index

    10 publications

    307 citations

  3. University of Illinois Urbana-Champaign

    Urbana, United States

    3 h-index

    4 publications

    450 citations

  4. University of Pretoria

    Pretoria, South Africa

    3 h-index

    14 publications

    438 citations

  5. University of Michigan

    Ann Arbor, United States

    3 h-index

    3 publications

    198 citations

  6. Technische Hochschule Mannheim

    Mannheim, Germany

    2 h-index

    7 publications

    261 citations

  7. University of Cologne

    Cologne, Germany

    2 h-index

    4 publications

    272 citations

  8. The Ohio State University

    Columbus, United States

    2 h-index

    2 publications

    158 citations

1–8 of 69

Venues

  1. SSRN Electronic Journal

    Repository · 8 publications · 184 citations

    8

    h-index

  2. Contemporary Accounting Research

    CAR · 4 publications · 381 citations

    4

    h-index

  3. The Accounting Review

    2 publications · 777 citations

    2

    h-index

  4. Global Policy

    2 publications · 54 citations

    2

    h-index

  5. International Tax and Public Finance

    2 publications · 76 citations

    2

    h-index

1–5