The Effects of Mandatory CSR Disclosure on Tax Avoidance and Tax Incidence

The implementation of China’s mandatory corporate social responsibility (CSR) disclosure in 2008 provides us with a natural experiment setting. In this paper, we examine the effects of mandatory CSR disclosure on the levels of firms’ tax avoidance and tax incidence. By using a difference-in-differen...

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Detalles Bibliográficos
Autores principales: Ding, Rui, Cao, Yuanyuan, Sun, Yanqi
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Frontiers Media S.A. 2022
Materias:
Psychology
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9161031/
https://www.ncbi.nlm.nih.gov/pubmed/35664131
http://dx.doi.org/10.3389/fpsyg.2022.905153

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9161031/
https://www.ncbi.nlm.nih.gov/pubmed/35664131
http://dx.doi.org/10.3389/fpsyg.2022.905153

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