Soffe, R., & Incerti, T. (2026). Anticipatory Effects of Corporate Tax Shaming: Evidence from the European Union.
https://ifs.org.uk/publications/anticipatory-effects-corporate-tax-shaming-evidence-european-union (March 2026)
Replication instructions and key code available here.
Soffe, R. (2025-). Tax Avoidance and Tax Evasion: Evidence from the United Kingdom's Tax Shaming Era. Project approved by HM Revenue and Customs (HMRC) Datalab.
Data access includes individual and corporate filing records, and random audit data