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DC Field | Value | Language |
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dc.contributor.author | Chircop, Justin | - |
dc.contributor.author | Fabrizi, Michele | - |
dc.contributor.author | Ipino, Elisabetta | - |
dc.contributor.author | Parbonetti, Antonio | - |
dc.date.accessioned | 2023-08-29T06:26:32Z | - |
dc.date.available | 2023-08-29T06:26:32Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | Chircop, J., Fabrizi, M., Ipino, E., & Parbonetti, A. (2018). Does social capital constrain firms’ tax avoidance?. Social Responsibility Journal, 14(3), 542-565. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/112661 | - |
dc.description.abstract | We investigate whether social capital affects tax avoidance activities. Using a sample of 52,962 firm-year observations over the 1990-2014 period, we document that social capital is significantly and negatively associated with tax avoidance. Specifically, we find that higher social capital reduces the propensity to undertake tax sheltering activities. This result is robust to using different proxies for tax avoidance as well as to including controls for CEO characteristics, and quality of corporate governance. Our evidence is consistent with the idea that: i) managers regard corporate tax payments as a socially responsible action and ii) the social environment in which firms operate affects corporate decisions. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Emerald Group Publishing Limited | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Infrastructure (Economics) -- Case studies | en_GB |
dc.subject | Social norms | en_GB |
dc.subject | Tax evasion | en_GB |
dc.subject | Tax planning | en_GB |
dc.title | Does social capital constrain firm’s tax avoidance? | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.identifier.doi | 10.1108/SRJ-08-2017-0157 | - |
dc.publication.title | Social Responsibility Journal | en_GB |
Appears in Collections: | Scholarly Works - FacEMAAcc |
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