To the best of both worlds: Firm's nationalism and corporate tax

2024/11/28 by Zhi Wang, Zhen Kun Wang, Shiyuan Li · 1 voice
Business, Management and Accounting · Economics, Econometrics and Finance · #Corporate Finance and Governance #Corporate Taxation and Avoidance #Taxation and Compliance Studies

paper · doi:10.1016/j.econlet.2024.112094

openalex publication_date 2024/11/28 · crossref created 2024/11/28 · crossref issued 2025/02/01 · crossref published 2025/02/01 · crossref published-print 2025/02/01 · crossref deposited 2025/02/14 · openalex created_date 2025/10/10 · crossref indexed 2026/07/07 · openalex updated_date 2026/07/11

Citations

• Are Selling, General, and Administrative Costs “Sticky”?
• The Surge of Economic Nationalism in Western Europe
• The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience
• Tax Morale

Discussions

• Li (2025) Yue et al. (2024) が開発した4つの次元（国家の誇り、国家の復興、企業の役割、反外国）からなる企業レベルのナショナリズム測定値を活用し、企業のナショナリズムが法人税の成果に及ぼす影響を調査。ナショナリズムの感情が強い企業は税負担が少なくなり、税務当局からの好意的な対応が税負担の軽減につながる。これは、両者が共通の信念を共有し、国家の利益に沿った行動を取るため。企 [bsky, 1 points, 0 comments]