The Income Tax Burden of Enterprises and the Willingness to Give to Charity

Tong Wu ()
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Tong Wu: Anhui University, Faculty of Economics

A chapter in Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024), 2024, pp 692-698 from Springer

Abstract: Abstract Taxation is an important distributive policy tool that influences corporate behavior. This paper takes 4,051 A-share listed companies from 2009 to 2022 as a research sample to examine the impact of corporate income tax burden on corporate charitable donations. The study finds that the impact of corporate income tax burden on their charitable giving is inverted U-shaped.

Keywords: Corporate income tax burden; Charitable giving; Inverted U-shaped relationship (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-598-0_76

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