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

A Athira and Vishnu K Ramesh

Economics Letters, 2024, vol. 235, issue C

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.

Keywords: Happiness; Tax morale; Tax avoidance; Governance (search for similar items in EconPapers)
JEL-codes: C21 G18 H20 H26 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:235:y:2024:i:c:s016517652400048x

DOI: 10.1016/j.econlet.2024.111567

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