Affiliation:
1. Business School Central South University Changsha 410083 China
2. School of Government Beijing Normal University Beijing 100875 China
3. School of Management Northwest Minzu University Lanzhou 730030 China
4. School of Accounting Shanghai University of Finance and Economics Shanghai 200433 China
Abstract
AbstractBased on the theory of new institutionalism and trait activation, we empirically evaluated the role of gambling culture on aggressive corporate taxation. A positive association was found between gambling culture and tax aggressiveness, the gambling culture increased the risk preferences of firm executives. The relationship was more pronounced in non‐state‐owned firms, firms with a high proportion of male executives, shortsighted executives, local CEOs, and those located in areas with less intense tax regulation and lower levels of Islamic faith. The findings enrich studies investigating the economic consequences of gambling culture and provide innovative ideas for external regulators to formulate anti‐avoidance measures.
Funder
National Natural Science Foundation of China
Subject
Management of Technology and Innovation,Management Science and Operations Research,Strategy and Management,Business and International Management