Does the Australian Taxation Office disclosure of information impact the costs of tax aggressiveness evidence from the Tax Laws Amendment (2013 Measures No.2) Act 2013 over the period 2015-2018 Roman Lanis, Peter Wells, Brett Govendir, Ross McClure
Contributor(s): Lanis, Roman
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Material type: 
ArticlePublisher: 2020Subject(s): SOCIEDADES | IMPUESTOS | ELUSION FISCAL | INFORMACION TRIBUTARIA | ADMINISTRACION TRIBUTARIA | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 35, n. 4, 2020, p. 521-565Summary: This paper evaluates the impact of disclosure by the Australian Taxation Office of tax return data over the period 2015 to 2018 on corporate tax aggressiveness. While there is evidence of changes in corporate tax payments, there is no evidence that this occurred for companies where there was evidence of corporate tax aggressiveness. Rather, the major cause of changes is the magnitude of tax payments in prior periods where high tax payments are likely to be followed by a reduction in tax payments.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2020/4-4 (Browse shelf) | Available | OP 1867/2020/4-4 |
Resumen.
This paper evaluates the impact of disclosure by the Australian Taxation Office of tax return data over the period 2015 to 2018 on corporate tax aggressiveness. While there is evidence of changes in corporate tax payments, there is no evidence that this occurred for companies where there was evidence of corporate tax aggressiveness. Rather, the major cause of changes is the magnitude of tax payments in prior periods where high tax payments are likely to be followed by a reduction in tax payments.
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