Time orientation in languages and tax avoidance
Studies suggest that when a language requires grammatical marking of future events, speakers prefer immediate payoffs and engage in less future-oriented behavior. If future costs of tax avoidance are non-trivial, we posit that strong future time reference (FTR) in languages would lower managers’ per...
Authors: | ; ; ; |
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Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer Science + Business Media B. V
2022
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In: |
Journal of business ethics
Year: 2022, Volume: 180, Issue: 2, Pages: 625-650 |
Further subjects: | B
Cross-country studies
B F23 B Aufsatz in Zeitschrift B Future time reference B Tax avoidance B Z10 B Languages B Informal institutions B Linguistic relativity principle B M41 B H26 B D83 |
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