This study examines the association of tax complexity and financial disclosure. We find that there is more disclosure in cities with more complex tax systems, a result that supports the fiscal stress hypothesis.
Sanders, G.D. and Ingram, R.W. (1994), "Municipal tax structure and accounting disclosure", Journal of Public Budgeting, Accounting & Financial Management, Vol. 6 No. 4, pp. 629-649. https://doi.org/10.1108/JPBAFM-06-04-1994-B006Download as .RIS
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