Historical Slave Trade and Corporate Tax Evasion in Africa
We examine the impact of the African slave trade on corporate tax evasion in modern Africa. Using data from 28 African countries, we document that firms are more likely to evade taxes in countries that suffered a higher level of historical slave extraction. This finding is robust to an instrumental...
| Authors: | ; ; ; |
|---|---|
| Tipo de documento: | Recurso Electrónico Artigo |
| Idioma: | Inglês |
| Verificar disponibilidade: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Publicado em: |
2026
|
| Em: |
Journal of business ethics
Ano: 2026, Volume: 203, Número: 3, Páginas: 575-591 |
| Outras palavras-chave: | B
N47
B N27 B African slave trade B Tax evasion B M41 B H26 B Institutions B Social norms |
| Acesso em linha: |
Volltext (lizenzpflichtig) |
MARC
| LEADER | 00000naa a22000002c 4500 | ||
|---|---|---|---|
| 001 | 1949545628 | ||
| 003 | DE-627 | ||
| 005 | 20260119092055.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 260119s2026 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1007/s10551-025-06036-3 |2 doi | |
| 035 | |a (DE-627)1949545628 | ||
| 035 | |a (DE-599)KXP1949545628 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a 1 |2 ssgn | ||
| 100 | 1 | |a Niu, Geng |e VerfasserIn |4 aut | |
| 109 | |a Niu, Geng |a Niu, G. |a Geng, Niu |a Niu Geng | ||
| 245 | 1 | 0 | |a Historical Slave Trade and Corporate Tax Evasion in Africa |
| 264 | 1 | |c 2026 | |
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a We examine the impact of the African slave trade on corporate tax evasion in modern Africa. Using data from 28 African countries, we document that firms are more likely to evade taxes in countries that suffered a higher level of historical slave extraction. This finding is robust to an instrumental variable analysis. We further use household survey data to show that the slave trade has a long-lasting negative impact on tax compliance attitudes in the society and the quality of tax enforcement institutions. Our results highlight and quantify a pronounced historical determinant of cross-country differences in corporate decisions. | ||
| 650 | 4 | |a African slave trade | |
| 650 | 4 | |a H26 | |
| 650 | 4 | |a Institutions | |
| 650 | 4 | |a M41 | |
| 650 | 4 | |a N27 | |
| 650 | 4 | |a N47 | |
| 650 | 4 | |a Social norms | |
| 650 | 4 | |a Tax evasion | |
| 700 | 1 | |a Wang, Yi |e VerfasserIn |4 aut | |
| 700 | 1 | |a Zhang, Bohui |e VerfasserIn |4 aut | |
| 700 | 1 | |a Zhou, Yang |e VerfasserIn |4 aut | |
| 773 | 0 | 8 | |i Enthalten in |t Journal of business ethics |d Dordrecht : Springer, 1982 |g 203(2026), 3 vom: Jan., Seite 575-591 |h Online-Ressource |w (DE-627)270937129 |w (DE-600)1478688-6 |w (DE-576)121465284 |x 1573-0697 |7 nnas |
| 773 | 1 | 8 | |g volume:203 |g year:2026 |g number:3 |g month:01 |g pages:575-591 |
| 856 | 4 | 0 | |u https://doi.org/10.1007/s10551-025-06036-3 |x Resolving-System |z lizenzpflichtig |3 Volltext |7 1 |
| 951 | |a AR | ||
| ELC | |a 1 | ||
| ITA | |a 1 |t 1 | ||
| LOK | |0 000 xxxxxcx a22 zn 4500 | ||
| LOK | |0 001 4854300434 | ||
| LOK | |0 003 DE-627 | ||
| LOK | |0 004 1949545628 | ||
| LOK | |0 005 20260119090343 | ||
| LOK | |0 008 260119||||||||||||||||ger||||||| | ||
| LOK | |0 040 |a DE-Tue135 |c DE-627 |d DE-Tue135 | ||
| LOK | |0 092 |o n | ||
| LOK | |0 852 |a DE-Tue135 | ||
| LOK | |0 852 1 |9 00 | ||
| LOK | |0 935 |a ixzs |a ixzo | ||
| LOK | |0 939 |a 19-01-26 |b l01 | ||
| ORI | |a TA-MARC-ixtheoa001.raw | ||
