Postmaterialism and corporate tax avoidance

• Main Authors: WANG, Jiwei, YE, Kangtao
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2023
• Subjects: Postmaterialism; culture; tax avoidance; tax enforcement; China; Cross-country; Accounting; Corporate Finance
• 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
• Institution: Singapore Management University

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...