{"title":"Local donation culture and corporate tax avoidance: Evidence from China","authors":"Chuanlu Ge, Yuhan Bi, Jia Xu","doi":"10.1111/ecpo.12268","DOIUrl":null,"url":null,"abstract":"<p>Using a sample of Chinese A-share listed firms over the period 2010–2017, this paper investigates the impact of local donation culture on corporate tax avoidance. We find that firms located in areas with a strong local donation culture are less engaged in tax avoidance. The results remain robust under a variety of robustness tests. Furthermore, we find that this relationship is driven by enhancing the moral identity of managers. In further analysis, we also explore the role of media attention, chief executive officer's (CEO's) childhood famine experience, and CEO duality in the relationship between local donation culture and corporate tax avoidance. This study enriches the existing literature on culture and firms' behaviors, and the conclusion of this paper has significant policy implications for governing corporate tax avoidance.</p>","PeriodicalId":47220,"journal":{"name":"Economics & Politics","volume":"36 2","pages":"734-763"},"PeriodicalIF":1.5000,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Economics & Politics","FirstCategoryId":"96","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/ecpo.12268","RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"ECONOMICS","Score":null,"Total":0}
引用次数: 0
Abstract
Using a sample of Chinese A-share listed firms over the period 2010–2017, this paper investigates the impact of local donation culture on corporate tax avoidance. We find that firms located in areas with a strong local donation culture are less engaged in tax avoidance. The results remain robust under a variety of robustness tests. Furthermore, we find that this relationship is driven by enhancing the moral identity of managers. In further analysis, we also explore the role of media attention, chief executive officer's (CEO's) childhood famine experience, and CEO duality in the relationship between local donation culture and corporate tax avoidance. This study enriches the existing literature on culture and firms' behaviors, and the conclusion of this paper has significant policy implications for governing corporate tax avoidance.
本文以 2010-2017 年间中国 A 股上市公司为样本，研究了地方捐赠文化对企业避税的影响。我们发现，位于地方捐赠文化浓厚地区的企业避税行为较少。在各种稳健性检验下，结果依然稳健。此外，我们还发现这种关系是由增强管理者的道德认同所驱动的。在进一步分析中，我们还探讨了媒体关注度、首席执行官（CEO）的童年饥荒经历和首席执行官双重性在地方捐赠文化与企业避税之间关系中的作用。本研究丰富了有关文化与企业行为的现有文献，本文的结论对治理企业避税具有重要的政策意义。
期刊介绍：
Economics & Politics focuses on analytical political economy, broadly defined as the study of economic and political phenomena and policy in models that include political processes, institutions and markets. The journal is the source for innovative theoretical and empirical work on the intersection of politics and economics, at both domestic and international levels, and aims to promote new approaches on how these forces interact to affect political outcomes and policy choices, economic performance and societal welfare. Economics & Politics is a vital source of information for economists, academics and students, providing: - Analytical political economics - International scholarship - Accessible & thought-provoking articles - Creative inter-disciplinary analysis
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