Tax Morale and International Tax Evasion

被引：32

作者：

Kemme, David M. ^{[1
]}

Parikh, Bhavik ^{[2
]}

Steigner, Tanja ^{[3
]}

机构：

[1] Univ Memphis, Fogelman Coll Business & Econ, Dept Econ, Memphis, TN 38152 USA

[2] St Francis Xavier Univ, Gerald Schwartz Sch Business, Dept Accounting & Finance, Antigonish, NS, Canada

[3] Emporia State Univ, Sch Business, Dept Accounting Informat Syst & Finance, Emporia, KS 66801 USA

来源：

JOURNAL OF WORLD BUSINESS | 2020年 / 55卷 / 03期

关键词：

Tax morale; Foreign portfolio investments; Roundtripping; Tax havens; Tax evasion; FOREIGN DIRECT-INVESTMENT; EXCHANGE-RATE; HAVENS; CORRUPTION; WEALTH; RATES; DETERMINANTS; TAXATION; GRAVITY; CULTURE;

D O I：

10.1016/j.jwb.2019.101052

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Low tax morale is associated with domestic tax evasion. We find evidence of cross-border equity flows designed to evade taxes in low tax morale countries. Using Foreign Portfolio Equity Investment (FPI) flows into 21 OECD countries from 138 source countries and an index of tax morale from the World Value Survey (WVS), we show that individuals in countries with low tax morale engage in tax evasion via roundtripping through tax havens. This allows them to benefit from differential taxes applied to foreign investors vis-a-vis domestic investors. Our results remain robust to various measures of tax morale and distinct subsamples.

引用

页数：12

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