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...

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Bibliographic Details
Authors: Cheng, C. S. Agnes (Author) ; Kim, Jaehyeon (Author) ; Rhee, Mooweon (Author) ; Zhou, Jian (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2022
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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