Does corporate donation lead to more tax aggressiveness
Bibliographic Data
| ID | 6045477 |
|---|---|
| Authors | Chao Yuan (0000-0001-7902-802X, Peking University), Cheng Yuan (0000-0002-3926-6098), Yue Li (0009-0004-9365-9070, Pennsylvania State University), Tao Hu (0000-0001-7893-096X, Peking University, corresponding author) |
| Year | 2022 |
| Volume | 2 |
| Issue | 1 |
| Pages | 29-41 |
| Publication date | 2022-03-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | China Economic Quarterly International (JOURNAL) |
| Journal identifiers | ISSN: 2666-9331 • E-ISSN: 2666-9331 |
| Publisher | Elsevier BV (PUBLISHER) |
| DOI | 10.1016/j.ceqi.2022.02.002 |
| OpenAlex | W4220768663 |
| Language | EN |
| Citations received | 1 |
| References cited | 29 |
With regard to the supply of public goods, existing literature mainly focuses on the crowding out effect of public provision of public goods on private provision, while the adverse effect has been largely neglected. In this paper, building on the perspective of private provision's impact on public provision, we attempt to investigate the causal effect of corporate donation on firms' tax aggressiveness. We use the IV method to address potential endogeneity and find that corporate donation does not lead to more tax aggressiveness. We propose a supervision mechanism to explain the results. We empirically demonstrate the effect of supervision by including the local workforce of media business in the regression
Business · Crowding out · Donation · Economic growth · Economics · Endogeneity · Microeconomics · Monetary economics · Public economics · Public good · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Taxation and Compliance Studies · Accounting
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| Unique citing works | 1 |
|---|---|
| Citations per year | 1 |
| Citation span | 2025 - 2025 (1) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 1 |