Postmaterialism and corporate tax avoidance

• Main Authors: CUI, Yujia, WANG, Jiwei, YE, Kangtao
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2022
• Subjects: Postmaterialism; Culture; Tax Avoidance; Tax Enforcement; China; Cross-country; Accounting; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/1944; https://ink.library.smu.edu.sg/context/soa_research/article/2971/viewcontent/Postmodernism_av.pdf
• Institution: Singapore Management University

This paper explores how postmaterialism culture influences corporate tax avoidance behavior. Using a proprietary dataset of China tax audits, we find that firms owned by investors from countries with higher postmaterialism values are less likely to engage in tax avoidance behavior in China. In addit...