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...
| Главные авторы: | ; ; ; |
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| Формат: | Электронный ресурс Статья |
| Язык: | Английский |
| Проверить наличие: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Опубликовано: |
2022
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| В: |
Journal of business ethics
Год: 2022, Том: 176, Выпуск: 2, Страницы: 357-379 |
| Другие ключевые слова: | B
Risk cognition
B Aufsatz in Zeitschrift B Cultural Diversity B Tax avoidance B Urban governance B Financial constraints B Мониторинг |
| Online-ссылка: |
Volltext (lizenzpflichtig) Volltext (lizenzpflichtig) |
| Итог: | 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 diversity and TA and after accounting for omitted sample bias and endogeneity. Additional analysis suggests that the negative impact of cultural diversity on a firm’s TA is more salient in a firm with strong managerial incentives or in a city that is characterized by more migration. Furthermore, we document that the negative impact of cultural diversity on TA is more pronounced when firms face strong financial constraints or effective internal and external monitoring. |
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| ISSN: | 1573-0697 |
| Второстепенные работы: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-020-04683-2 |
