Local donation culture and corporate tax avoidance: Evidence from China

Chuanlu Ge · Yuhan Bi · Jia Xu

21 citations0/0 files storedEconomics and Politics

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Corporate Taxation and Avoidance Corporate Finance and Governance Taxation and Legal Issues

Abstract

Abstract Using a sample of Chinese A‐share listed firms over the period 2010–2017, this paper investigates the impact of local donation culture on corporate tax avoidance. We find that firms located in areas with a strong local donation culture are less engaged in tax avoidance. The results remain robust under a variety of robustness tests. Furthermore, we find that this relationship is driven by enhancing the moral identity of managers. In further analysis, we also explore the role of media attention, chief executive officer's (CEO's) childhood famine experience, and CEO duality in the relationship between local donation culture and corporate tax avoidance. This study enriches the existing literature on culture and firms' behaviors, and the conclusion of this paper has significant policy implications for governing corporate tax avoidance.

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References

2000Intrinsic and Extrinsic Motivations: Classic Definitions and New Directions 1971Effects of externally mediated rewards on intrinsic motivation.2002The self-importance of moral identity.2006Incentives and Prosocial Behavior 2010A review of tax research 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis 2004Prosocial Behavior: Multilevel Perspectives 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?

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2024The conjoint effects of corporate social responsibility performance and report tone on financial constraints: Evidence from China 2025Impact and moderating mechanism of corporate tax avoidance on firm value from the perspective of corporate governance

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