Showing 1 - 10 of 2,282
This paper presents the results of an empirical study of attitudes toward bribe taking in the largest economies on four continents – the USA, Brazil, Germany and China. The authors use the Human Beliefs and Values Survey data to examine several demographic variables, including gender, age,...
Persistent link: https://www.econbiz.de/10013055212
One might think that bribery is always unethical. Studies by the Organisation for Economic Cooperation and Development discourage the practice and a number of other studies have viewed bribery in negative terms. However, a closer examination of the issue reveals that the question of whether...
Persistent link: https://www.econbiz.de/10012959975
This paper investigates the causal effect of corruption on entrepreneurship. We use staggered anti-corruption … investigations in China as exogenous shocks to conduct difference-in-differences estimation, and find that the country's anti-corruption … anti-corruption campaign: reduced rent seeking, improved government quality, technology spillover from innovation, and the …
Persistent link: https://www.econbiz.de/10012826212
This study provides a comparative analysis on the adoption rate of management accounting practices in Egypt and China …
Persistent link: https://www.econbiz.de/10013044372
Tax evasion has existed historically. The present study lists rationalizations for tax evasion in a survey consisting of 18 questions. This survey has been used in the past including a survey of business students in China by McGee, Yoon and Li (2015). The present study surveys Chinese business...
Persistent link: https://www.econbiz.de/10014113797
A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The U.S. Internal Revenue Service provides demographic data for researchers on a regular...
Persistent link: https://www.econbiz.de/10014118425
In this paper I study the impact of government corruption on tax avoidance by corporations with tax liability in China …. I begin by developing a model of a firm's choice of tax avoidance based on the level of corruption in the firm. I show … that a higher level of government corruption and a higher tax rate are predicted to increase a firm's tax avoidance. My …
Persistent link: https://www.econbiz.de/10013043951
China's markets gained 3.86% around December 4, 2012, when the Party announced anti-corruption reforms. State … liberalized provinces, especially those with high past ETC. These findings support investors' expect reduced official corruption …
Persistent link: https://www.econbiz.de/10014514082
seeking decreases as elections are less subject to corruption. In this paper we develop and test a model in which these …
Persistent link: https://www.econbiz.de/10014075886
We develop an economic model that explains historical data on government corruption in Ming and Qing China. In our … population. The results suggest that eliminating corruption through salary reform was possible in early Ming but impossible by …
Persistent link: https://www.econbiz.de/10012768182