Corporate Tax Disclosure
梳理全球企业税收披露政策趋势，将其分为公共和私人披露两类，并综述学术文献发现：多数以增加税收为目的的强制披露并未带来额外收入，提出未来研究的关键问题。
ABSTRACT Policies that require, or recommend, disclosure of corporate tax information are becoming more common throughout the world, as are examples of tax-related information increasingly influencing public policy and perceptions. In addition, companies are increasing the voluntary provision of tax-related information. We describe those trends and place them within a taxonomy of public and private tax disclosure. We then review the academic literature on corporate tax disclosures and discuss what is known about their effects. One key takeaway is the paucity of evidence that many tax disclosures mandated with the aim of increasing tax revenue have produced additional revenue. We highlight many crucial unanswered questions, answers to which would inform future tax legislation and financial accounting rule making.