---
title: Online Sales Tax Avoidance
url: https://www.ml-quant.com/papers/ssrn/5100412/
site: ML-Quant (https://www.ml-quant.com)
updated: 2026-09-26
license: Summaries CC BY 4.0; links go to the original sources
index: https://www.ml-quant.com/llms.txt
identifier: SSRN 5100412
source_url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5100412
featured: 2025-01-23
citations: unknown
topic: Trading, Microstructure & Execution
---


# Online Sales Tax Avoidance

The study examines the effect of disclosing alternative data on corporate tax avoidance, revealing that tax avoidance decreases with such disclosure, especially for firms with high information opacity and low stock liquidity.

- Source: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5100412
- Identifier: SSRN 5100412
- Released: 2025-01-17
- First featured: Quant Letter No. 83 (2025-01-23): https://www.ml-quant.com/issues/2025-01-23/
- Citations (Semantic Scholar): not tracked
- Published in: not yet
- Topic: Trading, Microstructure & Execution

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