The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan

Hasegawa, Makoto; Hoopes, Jeffrey L.; Ishida, Ryo; Slemrod, Joel

doi:10.2139/ssrn.1653948

Cited by 37 publications

(51 citation statements)

References 28 publications

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“…While Laury and Wallace (2005) find only a weak effect from tax publicity and Hasegawa et al (2012) as well as Bosco and Mittone (1997) find no deterrent effect from tax publicity, the results of Slemrod et al (2013) and Coricelli et al (2010) indicate that abolishing tax privacy laws could increase tax compliance. Moreover, the consequences of different sorts of tax publicity are unclear.…”

Section: Tax Evasion Theorymentioning

confidence: 96%

“…Hasegawa et al (2012) use Japanese data where disclosure of both individual and corporate income tax information was mandatory from 1950 until 2004. These data show no evidence that companies reduced declared taxable income after the disclosure requirement was abolished in 2004.…”

Section: Tax Evasion Theorymentioning

confidence: 99%

“…However, companies prefer to avoid public disclosure and therefore decreased reported taxable income to be below the threshold beyond which disclosure is required. In contrast to Hasegawa et al (2012), Slemrod et al (2013) report evidence that public disclosure of tax returns on the Internet increases reported income. These authors' estimate of the effect of public disclosure on tax compliance based on a quasi-experimental study using data from Norwegian income tax statistics is an increase in reported income of 3%.…”

Section: Tax Evasion Theorymentioning

confidence: 99%

See 2 more Smart Citations

The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation

Blaufus

Bob

Otto

et al. 2016

European Accounting Review

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Section: Tax Evasion Theorymentioning

confidence: 96%

Section: Tax Evasion Theorymentioning

confidence: 99%

Section: Tax Evasion Theorymentioning

confidence: 99%

See 1 more Smart Citation

The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation

Blaufus

Bob

Otto

et al. 2016

European Accounting Review

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“…While legitimate and necessary is that greater openness and transparency in the field of certain tax data is necessary between collaborating agencies of public authorities, while in the studies it is difficult to find sufficiently justified economic and social arguments for full tax information disclosure (Hasegawa, Hoopes, Ishida, & Slemrod, 2012). What is more, the empirical studies confirm the negative correlation between openness and tax disclosure to improve reliability of income.…”

Section: Fiscal Regime and Scope Of Economic Freedom-trends In Tax Symentioning

confidence: 99%

Economic Freedom Under Fiscal Control

2013

CUBR

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This paper explores the relationship between economic freedom especially in the field of tax policy and the political institutions as well. Therefore, the objective of this paper is to answer the following questions: (1) What are the limits of the power of taxation in the modern world? and (2) Is the nature of tax policy a result of the requirements of the economy or the consequence of the policy that is conducted inefficiently? In an attempt to answer these questions the level of the effectiveness of the tax burden and the level of the economic freedom not only in Poland were assessed. Such an assessment has been based on the research conducted by international organizations and national institutions. Polish solutions in this context seem to be particularly important due to the fact that Poland is regarded as the leading economy in the Central and Eastern Europe. On a global scale, especially among the Organization for Economic Cooperation and Development (OECD) countries, a positive trend towards a gradual reduction of the level of the tax burden can be observed. However it should be noted that the taxation is not only the rate, but also the different solutions including the provisions of taxes and administrative environment, which prove the quality of the tax system. While in the case of Poland, the tax rates are at a very favorable level, the other elements (like bureaucracy, transfer pricing regulations, value added tax (VAT) accounting, and taxpayer duties), are regarded as unfriendly. Unfortunately, such an assessment of the tax system is one of the causes of the escape from the taxation into the shadow economy. The article is divided into several parts including the case studies that show the importance of the economic freedom, especially the taxation, as well as global trends in the taxation and its potential consequences in the field of the economic freedom. The last part focuses on the problem of the economic freedom in Poland and the estimation of the Polish tax system from the point of view of Polish entrepreneurs in the years 2001-2013.

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“…Results on the impact of disclosure are mitigated. In Hasegawa et al found no evidence that disclosure increased compliance of Japanese firms. Latterly, Bo et al () explore econometrically the change that occurred in Norway with the development of public disclosure on the internet.…”

Section: Introductionmentioning

confidence: 97%

Whistleblowing vs. Random Audit: An Experimental Test of Relative Efficiency

Bazart

Beaud

Dubois

2019

Kyklos

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SUMMARY This paper reports an experimental test of the relative efficiency of a whistleblowing‐based audit scheme compared to a random‐based audit scheme. We design a between‐subjects laboratory experiment with two treatments: a benchmark with a random‐based audit scheme and an alternative treatment in which taxpayers can blow the whistle. Compared to the benchmark, the whistleblowing‐based audit scheme (i) improves the targeting of evaders, (ii) decreases the monetary amount of tax evasion, and (iii) raises the tax levy.

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The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan

Cited by 37 publications

References 28 publications

The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation

The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation

Economic Freedom Under Fiscal Control

Whistleblowing vs. Random Audit: An Experimental Test of Relative Efficiency

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