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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Bibliographic Details
Main Authors: KANAGARETNAM, Kiridaran, LEE, Jimmy, LIM, Chee Yeow, LOBO, Gerald
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2018
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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
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