Public Pressure And Corporate Tax Behaviour

Question 1

Libby box

Answer 1

Cause - transparency (caught some firms with not publicising a list that they should have published)
Effect - tax avoidance

Cause - enforcement of disclosure of subsidiaries/ public scrutiny
Effect - ETR, location decisions

Controls - size / leverage / intangible / inventory int / R&D / capital int / capital expenditure/ ROA / Havens / change the date of the ActionAid event / change of tax position / decreasing tax haven use