Societal Trust and Corporate Tax Avoidance

Using an international sample of firms and a country-level index for societal trust, we study how differences in trust across countries relate to corporate tax avoidance. Consistent with our prediction, we find strong evidence that societal trust is negatively associated with corporate tax avoidance...

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Bibliographic Details
Main Authors: Kanagaretnam, Kiridaran, LEE, Jimmy, LIM, Chee Yeow, LOBO, Gerald J.
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2014
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Online Access:https://ink.library.smu.edu.sg/soa_research/1288
https://ink.library.smu.edu.sg/context/soa_research/article/2287/viewcontent/Societal_Trust_and_Corporate_Tax_Avoidance.pdf
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Institution: Singapore Management University
Language: English

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