On Corporate Tax Shaming

Materials referenced in the podcast

• Qualitative disclosures as a tax enforcement mechanism: Evidence from the UK tax strategy disclosure requirement. 2020. J. Xia. Texas A&M University working paper.

• Special report: How Starbucks avoids UK taxes. T. Bergin. Reuters. 15 Oct 2012.

• Starbucks to pay L20M in tax over next two years after customer revolt. S. Neville and J. Treanor. The Guardian. 6 Dec 2012.

• Public tax return disclosure. Hoopes, J., L. Robinson, and J. Slemrod. 2018. Journal of Accounting and Economics 66: 142-162.

• Australian Tax Office Reports of Entity Tax Information.

Additional readings and resources

• Australian Tax Office summary report of disclosed tax information.