Costs and Benefits of Tax Transparency (B07)

• Subject Area: Operations Management and Computer Science for Business Administration
• Term: since 2019
• Project identifier: Deutsche Forschungsgemeinschaft (DFG) - Project number 403041268

J. Müller and Voget (B07) investigate the economic effects of tax transparency on firms and stakeholders. They aim to understand how the set of recipients affects firm-specific costs and benefits of tax transparency. Beyond mandatory disclosures to tax authorities, stakeholders’ interest in firms’ tax strategies has risen, and they may demand voluntary tax disclosure. The consequences of this development are unclear and J. Müller and Voget’s research helps disentangle the interplay between firms’ managerial decisions (e.g., real activities and disclosure choices) and (anticipated) stakeholder responses. Their work provides relevant and timely implications for the public debate about tax transparency, as legislators and standard setters are gradually extending transparency to public tax disclosure.

• DFG Programme: CRC/Transregios
• Subproject of: TRR 266: Accounting for Transparency
• Applicant Institution: Universität Paderborn
• Project Heads: Professor Dr. Jens Müller; Professorin Dr. Katharina Nicolay, until 6/2023; Professor Dr. Johannes Voget