Cultural diversity and corporate tax avoidance: evidence from Chinese private enterprises
We examine the impact of a city’s cultural diversity on a firm’s tax avoidance (TA). Our findings suggest that when a firm is located in a culturally diverse city, it exhibits less TA than a firm located in a less culturally diverse city. The findings are robust to alternative metrics of cultural di...
| 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
2022
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| In: |
Journal of business ethics
Year: 2022, Volume: 176, Issue: 2, Pages: 357-379 |
| Further subjects: | B
Risk cognition
B Aufsatz in Zeitschrift B Cultural Diversity B Tax avoidance B Urban governance B Financial constraints B Monitoring |
| Online Access: |
Volltext (lizenzpflichtig) Volltext (lizenzpflichtig) |