透视图(图形)
特质
信仰
新制度論
制度主义
业务
经济
公共经济学
微观经济学
货币经济学
政治学
法学
人工智能
程序设计语言
哲学
政治
计算机科学
神学
作者
Huixiang Zeng,Xuemei Li,Zhifang Zhou,Yishuang Ma,Fangting Lv
摘要
Abstract Based on the theory of new institutionalism and trait activation, we empirically evaluated the role of gambling culture on aggressive corporate taxation. A positive association was found between gambling culture and tax aggressiveness, the gambling culture increased the risk preferences of firm executives. The relationship was more pronounced in non‐state‐owned firms, firms with a high proportion of male executives, shortsighted executives, local CEOs, and those located in areas with less intense tax regulation and lower levels of Islamic faith. The findings enrich studies investigating the economic consequences of gambling culture and provide innovative ideas for external regulators to formulate anti‐avoidance measures.
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