Research-driven perspectives on tax policy
The Tax Policy Network is a community of leading scholars who translate rigorous research into clear, policy-relevant insights on the tax debates that matter most.
explore The latest research, analysis, and commentary from the tax policy network
What the New Tax Disclosure Rules Can — and Can’t — Tell You
Publicly traded companies are now subject to more detailed tax disclosure requirements. The Improvements to Income Tax Disclosures, issued as ASU 2023-09 by the Financial Accounting Standards Board, are designed to increase the transparency and decision-usefulness of tax information. Among other things, the new rules require companies to disclose greater detail about their tax exposure in significant countries —…
sign up for updates from the tax policy network
our experts
The Tax Policy Network is made up of scholars with deep expertise in tax policy, compliance, administration, and financial reporting. Their research informs how we understand the design, implementation, and real-world effects of tax rules, translating that work into analysis that’s accessible to policymakers, journalists, and the public.
Scott Dyreng
Senior Associate Dean for Innovation, Professor of Accounting
the Fuqua School of Business at Duke University
Jeff Hoopes
Professor, Research Director
University of North Carolina
Rebecca Lester
Associate Professor of Accounting, Senior Fellow
Stanford Graduate School of Business
Martin Jacob
Professor of Accounting and Control
IESE Business School
Maya Chandrasekaran
Program Director
Social Science Research Council