Study title

Data resulting from an experiment analysing corporate tax avoidance in a stylized experimental Bertrand setting with homogenous products and symmetric firms and consumers. The experiment investigates how market concentration and information disclosure of firms’ tax avoidance behaviour could reduce corporate tax avoidance. Data show that making corporate tax behaviour more transparent by introducing a tax rating makes consumers actively and costly boycott firms that do not pay their taxes. Firms anticipate consumer boycotts and adapt their tax behaviour accordingly.

The ESRC Centre for Competition Policy (CCP) at the University of East Anglia (UEA) undertakes interdisciplinary research into competition policy and regulation that has real-world policy relevance without compromising academic rigour. It prides itself on the interdisciplinary nature of the research and the members are drawn from a range of disciplines, including economics, law, business and political science. The Centre was established in September 2004, building on the pre-existing Centre for Competition and Regulation (CCR), with a grant from the ESRC (Economic and Social Research Council). It currently boasts a total of 26 faculty members (including the Director and a Political Science Mentor), 4 full- and part-time researchers and 23 PhD students.