Ga-Young Choi

Ga-Young Choi is a lecturer in Accounting at Bayes Business School (formerly Cass) at City, University of London. Her research primarily focuses on taxation and corporate disclosures such as the consequences of firms' tax behaviors and factors that influence firms' information environments utilizing corporate disclosures.

Tax Audits Deter Tax Avoidance But Not Without Costs to Firm Performance and Local Economies

In new research, Ga-Young Choi and Alex Kim show that tax audits work to deter firm tax avoidance, but with unintended costs for investment and employment for the firm and the broader economy.

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