Cargando…
International taxation sentiment and COVID-19 crisis()
Investigating public sentiment regarding tax policy during the COVID-19 pandemic could be useful for understanding the experiences across societies. Using Linguistic Inquiry and Word Count to investigate and quantitatively measure the pandemic’s effect—from January 25 to April 9, 2020—on the sentime...
Autores principales: | , , , |
---|---|
Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Elsevier B.V.
2022
|
Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9540686/ https://www.ncbi.nlm.nih.gov/pubmed/36250041 http://dx.doi.org/10.1016/j.ribaf.2022.101783 |
_version_ | 1784803758960541696 |
---|---|
author | Bai, Chenjiang Duan, Yuejiao Liu, Congya Qiu, Leiju |
author_facet | Bai, Chenjiang Duan, Yuejiao Liu, Congya Qiu, Leiju |
author_sort | Bai, Chenjiang |
collection | PubMed |
description | Investigating public sentiment regarding tax policy during the COVID-19 pandemic could be useful for understanding the experiences across societies. Using Linguistic Inquiry and Word Count to investigate and quantitatively measure the pandemic’s effect—from January 25 to April 9, 2020—on the sentiment regarding possible tax policies throughout the world, thereby determining that, overall, taxation sentiment is reduced as the number of confirmed COVID-19 cases grows. Further investigation reveals that, as COVID-19 spreads, the sentiment for raising taxes decreases and that for reducing taxes increases, and this effect is mitigated by countries’ democracy. We further find that news sentiment in unofficial media and in countries with low social trust is more significantly affected by COVID-19. Robustness tests performed using different subsamples of developed and developing countries and different pandemic circumstances validate our findings. This research has crucial implications for policy evaluation and development. |
format | Online Article Text |
id | pubmed-9540686 |
institution | National Center for Biotechnology Information |
language | English |
publishDate | 2022 |
publisher | Elsevier B.V. |
record_format | MEDLINE/PubMed |
spelling | pubmed-95406862022-10-11 International taxation sentiment and COVID-19 crisis() Bai, Chenjiang Duan, Yuejiao Liu, Congya Qiu, Leiju Res Int Bus Finance Article Investigating public sentiment regarding tax policy during the COVID-19 pandemic could be useful for understanding the experiences across societies. Using Linguistic Inquiry and Word Count to investigate and quantitatively measure the pandemic’s effect—from January 25 to April 9, 2020—on the sentiment regarding possible tax policies throughout the world, thereby determining that, overall, taxation sentiment is reduced as the number of confirmed COVID-19 cases grows. Further investigation reveals that, as COVID-19 spreads, the sentiment for raising taxes decreases and that for reducing taxes increases, and this effect is mitigated by countries’ democracy. We further find that news sentiment in unofficial media and in countries with low social trust is more significantly affected by COVID-19. Robustness tests performed using different subsamples of developed and developing countries and different pandemic circumstances validate our findings. This research has crucial implications for policy evaluation and development. Elsevier B.V. 2022-12 2022-10-07 /pmc/articles/PMC9540686/ /pubmed/36250041 http://dx.doi.org/10.1016/j.ribaf.2022.101783 Text en © 2022 Elsevier B.V. All rights reserved. Since January 2020 Elsevier has created a COVID-19 resource centre with free information in English and Mandarin on the novel coronavirus COVID-19. The COVID-19 resource centre is hosted on Elsevier Connect, the company's public news and information website. Elsevier hereby grants permission to make all its COVID-19-related research that is available on the COVID-19 resource centre - including this research content - immediately available in PubMed Central and other publicly funded repositories, such as the WHO COVID database with rights for unrestricted research re-use and analyses in any form or by any means with acknowledgement of the original source. These permissions are granted for free by Elsevier for as long as the COVID-19 resource centre remains active. |
spellingShingle | Article Bai, Chenjiang Duan, Yuejiao Liu, Congya Qiu, Leiju International taxation sentiment and COVID-19 crisis() |
title | International taxation sentiment and COVID-19 crisis() |
title_full | International taxation sentiment and COVID-19 crisis() |
title_fullStr | International taxation sentiment and COVID-19 crisis() |
title_full_unstemmed | International taxation sentiment and COVID-19 crisis() |
title_short | International taxation sentiment and COVID-19 crisis() |
title_sort | international taxation sentiment and covid-19 crisis() |
topic | Article |
url | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9540686/ https://www.ncbi.nlm.nih.gov/pubmed/36250041 http://dx.doi.org/10.1016/j.ribaf.2022.101783 |
work_keys_str_mv | AT baichenjiang internationaltaxationsentimentandcovid19crisis AT duanyuejiao internationaltaxationsentimentandcovid19crisis AT liucongya internationaltaxationsentimentandcovid19crisis AT qiuleiju internationaltaxationsentimentandcovid19crisis |