The authors of this paper examine the content of the official Facebook pages of 502 Italian municipalities over the period 2016–2018 to empirically infer the motivations of municipalities to use Facebook. Their inference is mostly based on the relationship between the main topics discussed by the municipalities on Facebook and the most related municipal expenses […]
Month: October 2022
Real effects of an international tax reform for MNEs
#trr266 WP by Ortmann (@unipb), Simons (@MannheimBSchool), Voeller (@tbs_education) shows that the effects of an international tax reform for MNEs on sales quantities and fiscal revenues depend on the properties of the underlying product markets. https://t.co/Nr0QFiGqTm — TRR 266 Accounting for Transparency (@trr_accounting) September 29, 2021
No. 93: Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?
Does #CbCR call for arbitration? Dirk Simons (@MannheimBSchool), Dennis Voeller (@tbs_education) & co-authors show that tax audit quality increases under CbCR, and that arbitration effects on tax audit quality depend on the arbitration procedure in place. https://t.co/Vn0hvFFPN4 — TRR 266 Accounting for Transparency (@trr_accounting) September 5, 2022