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Municipal tax structure and accounting disclosure

George D. Sanders (Department of Accounting School of Business Administration P.O. Box 248031 University of Miami Miami, Florida 33124-6531)
Robert W. Ingram (Culverhouse School of Accountancy University of Alabama Tuscaloosa, Alabama 35487-0220)

Journal of Public Budgeting, Accounting & Financial Management

ISSN: 1096-3367

Publication date: 1 March 1994

Abstract

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.

Citation

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-B006

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Publisher

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Emerald Publishing Limited

Copyright © 1994 by PrAcademics Press

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