Consumer Reactions to Tax Avoidance: Evidence from the United States and Germany
| Autor: | David R. Upton, Inga Hardeck, J. William Harden |
|---|---|
| Rok vydání: | 2019 |
| Předmět: |
Economics and Econometrics
Public economics media_common.quotation_subject 05 social sciences Tax uncertainty 06 humanities and the arts 0603 philosophy ethics and religion Tax avoidance General Business Management and Accounting Social desirability bias Arts and Humanities (miscellaneous) Willingness to pay Perception 0502 economics and business Corporate social responsibility 060301 applied ethics Business Business and International Management Business ethics Law 050203 business & management Corporate tax media_common |
| Zdroj: | Journal of Business Ethics. 170:75-96 |
| ISSN: | 1573-0697 0167-4544 |
| DOI: | 10.1007/s10551-019-04292-8 |
| Popis: | This research investigates the impact of corporate tax strategies (i.e., tax avoidance and non-avoidance) on consumers’ corporate social responsibility (CSR) perceptions, willingness to pay (WTP), and attitude toward the firm in two laboratory experiments (n = 409) in the United States and Germany. Using the Becker–DeGroot–Marschak incentive-compatible mechanism, which avoids a social desirability bias found in prior research, our results indicate only a minor indirect effect of corporate tax strategies on WTP by way of the mediator CSR perceptions. However, we find a strong effect on attitude toward the firm again mostly mediated by CSR perceptions. In contrast to German consumers, U.S. consumers’ CSR perceptions of tax avoidance are independent of whether a strategy is likely accepted by the tax authorities. Overall, we conclude that CSR perceptions are highly relevant when it comes to consumer responses to tax avoidance. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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