Postmaterialism and corporate tax avoidance
Using a proprietary dataset of China tax audits, we found that firms owned by investors from countries with higher postmaterialism values were less likely to engage in tax-avoidance behavior in China. In addition, we found some evidence that the negative association between postmaterialism and tax a...
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Main Authors: | WANG, Jiwei, YE, Kangtao |
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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2023
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Online Access: | https://ink.library.smu.edu.sg/soa_research/2001 https://ink.library.smu.edu.sg/context/soa_research/article/3028/viewcontent/Postmaterialism_and_Corporate_Tax_Avoidance___edited.pdf |
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Institution: | Singapore Management University |
Language: | English |
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