Publication Type : Journal Article
Publisher : Elsevier
Source : Economics Letters
Url : https://www.sciencedirect.com/science/article/abs/pii/S016517652400048X
Campus : Bengaluru
School : School of Business
Year : 2023
Abstract : This paper examines the corporate under-sheltering tax puzzle by investigating how a nation's happiness affects corporate tax management. Drawing on the theory of the economics of happiness, our findings provide initial evidence that happiness deters corporate tax management. This association is more pronounced among firms in well-governed countries.
Cite this Research Publication : Athira, A., & Ramesh, V. K. (2024). Corporate thanksgiving in blissful nations: An empirical analysis of happiness and corporate tax avoidance. Economics Letters, 235, 111567.