Gottsche, MaxHabermann, FlorianSieber, Sebastian2024-09-052024-09-0520241061-9518https://thuvienso.hoasen.edu.vn/handle/123456789/15715Journal of International Accounting, Auditing and Taxation, Vol. 54, 2024; P. 1-16 https://doi.org/10.1016/j.intaccaudtax.2024.100600enTax disclosureNon-financial reportingCorporate social responsibilityFactorial survey experimentThe materiality of non-financial tax disclosure: Experimental evidenceArticle