Kazakis, Pantelis (2024): Rhetorical Nationalism and Corporate Tax Avoidance: Insights from China.
![]() |
PDF
MPRA_paper_121633.pdf Download (366kB) |
Abstract
This study investigates the unexplored nexus between rhetorical nationalism and corporate tax avoidance. Analyzing Chinese firms from 2010 to 2022, it shows that companies with pronounced nationalistic rhetoric are significantly more prone to engage in tax avoidance. This finding highlights the profound impact of nationalistic sentiments on corporate financial strategies. The result holds through an instrumental variables approach, with an even stronger effect observed among state-owned enterprises. This research offers insights for policymakers and scholars interested in the intersection of nationalism and corporate behavior, paving the way for those looking to understand the drivers of tax avoidance.
Item Type: | MPRA Paper |
---|---|
Original Title: | Rhetorical Nationalism and Corporate Tax Avoidance: Insights from China |
Language: | English |
Keywords: | rhetorical nationalism, tax avoidance, China |
Subjects: | G - Financial Economics > G3 - Corporate Finance and Governance > G38 - Government Policy and Regulation H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H26 - Tax Evasion and Avoidance M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business Administration > M14 - Corporate Culture ; Diversity ; Social Responsibility |
Item ID: | 121633 |
Depositing User: | Dr. Pantelis Kazakis |
Date Deposited: | 04 Aug 2024 08:46 |
Last Modified: | 04 Aug 2024 08:46 |
References: | Gorton, G. B., & Zentefis, A. K. (2024). Corporate culture as a theory of the firm. Economica, 1-33. https://doi.org/10.1111/ECCA.12537 He, C., Li, Y., & Zhu, J. (2022). The effect of firm-level perception of uncertainty on innovation: Evidence from China’s listed firms. Economics Letters, 221, 110886. Lan, X., & Li, B. G. (2015). The economics of nationalism. American Economic Journal: Economic Policy, 7(2), 294-325. Lubinski, C., & Wadhwani, R. D. (2020). Geopolitical jockeying: Economic nationalism and multinational strategy in historical perspective. Strategic Management Journal, 41(3), 400-421. Pasiouras, F., Bouri, E., Roubaud, D., & Galariotis, E. (2021). Culture and multiple firm–bank relationships: a matter of secrecy and trust?. Journal of Business Ethics, 174, 221-249. Yue, L. Q., Zheng, J., & Mao, K. (2024). Firms’ Rhetorical Nationalism: Theory, Measurement, and Evidence from a Computational Analysis of Chinese Public Firms. Management and Organization Review, 20(2), 161-203. Zhao, S. (2004). A nation-state by construction: Dynamics of modern Chinese nationalism. Stanford University Press. |
URI: | https://mpra.ub.uni-muenchen.de/id/eprint/121633 |