Does social capital constrain firms’ tax avoidance?
Purpose: This paper aims to investigate whether the level of social capital of the region in which a firm is headquartered affects its tax avoidance activities. Social capital can be defined as the mutual trust in society and literature shows that firms headquartered in high social capital regions e...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Emerald Group Holdings Ltd.
2018
|
| Subjects: | |
| Online Access: | View Fulltext in Publisher |