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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...
| Autores principales: | , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Frontiers Media S.A.
2022
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| Materias: | |
| 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 |