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Keywords: Transparency
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Journal Articles
Combating corporate tax avoidance by requiring large companies to file their tax returns
Open Access
Journal:
Journal of Capital Markets Studies
Journal of Capital Markets Studies (2018) 2 (1): 9–20.
Published: 19 March 2018
.... Design/methodology/approach The policy proposal rests on notions of transparency and public accountability. Findings The paper argues that the proposed policy is feasible. Research limitations/implications The paper hopes to stimulate debates about the value of public filing of corporate returns...
