Transparency, Tax Pressure, and Access to Finance *

DOI10.1093/ROF/RFV005MaRDI QIDQ4554760zbMATH OpenOpenAlexFDO

Authors Andrew Ellul, Tullio Jappelli, Marco Pagano, Fausto Panunzi

Publication date 9 November 2018

Published in Review of Finance (Search for Journal in Brave)

Full work available at URL http://www.csef.it/WP/wp310.pdf

zbMATH Keywords

book-tax conformitycorporate tax ratesdistortionary taxesfinance rationingtransparent firms

Mathematics Subject Classification ID

Applications of statistics to actuarial sciences and financial mathematics (62P05) Macroeconomic theory (monetary models, models of taxation) (91B64) Corporate finance (dividends, real options, etc.) (91G50)

Recommendations

• Transparency and economic policy
• Transparency, entry, and productivity
• Transparency and special interests
• The interaction between corporate tax structure and disclosure policy
• Equity, incentives, and taxation
• Taxes and money in incomplete financial markets
• The costs of increasing transparency

Cited in

(3)

• Are tax havens good? Implications of the crackdown on secrecy
• Transparency, entry, and productivity
• Transparency and special interests

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