Societal trust and corporate tax avoidance
Using aninternational sample of firms from 25 countries and a country-level index for societal trust, we document that societal trust is negatively associated with tax avoidance, even after controlling for other institutional determinants, such as home country legal institutions and tax system chara...
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Main Authors: | , , , |
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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2018
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Subjects: | |
Online Access: | https://ink.library.smu.edu.sg/soa_research/1765 https://ink.library.smu.edu.sg/context/soa_research/article/2792/viewcontent/RAST_16_00194_Lim___2018_09_06_final.pdf |
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Institution: | Singapore Management University |
Language: | English |