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Corporate thanksgiving in blissful nations: An empirical analysis of happiness and corporate tax avoidance

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.

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