Local Social Environment, Firm Tax Policy, and Firm Characteristics
This study examines the conditions under which local social environments are likely to influence corporate tax behavior. Using a social capital index at the county level, we find that on average, social capital reduces firms’ aggressive tax avoidance behavior. The impact of social capital on corpora...
| Authors: | ; ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2019
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| In: |
Journal of business ethics
Year: 2019, Volume: 158, Issue: 2, Pages: 487-506 |
| Further subjects: | B
Tax avoidance
B Social Environment B Unethical corporate behavior |
| Online Access: |
Volltext (lizenzpflichtig) |