Rhetorical Nationalism and Corporate Tax Avoidance: Insights from China

Pantelis Kazakis

MPRA Paper from University Library of Munich, Germany

Abstract: This study investigates the unexplored nexus between rhetorical nationalism and corporate tax avoidance. Analyzing Chinese firms from 2010 to 2022, it shows that companies with pronounced nationalistic rhetoric are significantly more prone to engage in tax avoidance. This finding highlights the profound impact of nationalistic sentiments on corporate financial strategies. The result holds through an instrumental variables approach, with an even stronger effect observed among state-owned enterprises. This research offers insights for policymakers and scholars interested in the intersection of nationalism and corporate behavior, paving the way for those looking to understand the drivers of tax avoidance.

Keywords: rhetorical nationalism; tax avoidance; China (search for similar items in EconPapers)
JEL-codes: G38 H26 M14 (search for similar items in EconPapers)
Date: 2024-07-31
New Economics Papers: this item is included in nep-acc, nep-cna and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:121633

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