摘要
本文以我国2008-2015年沪深A股上市公司为样本,研究了企业是否拥有本地CEO对其避税程度的影响。研究结果显示,拥有本地CEO的企业避税程度更低,这表明本地CEO会因为老乡身份产生家乡认同感,避税意愿更低。进一步的研究结果表明,拥有本地CEO与企业避税程度之间的负向关系主要表现在国有企业以及处于经济发展水平较低地区的企业。在进行了稳健性检验后,上述结果保持不变。文本首次从CEO的家乡身份切入,考察了非正式制度对企业避税的影响,补充和拓展了身份经济学假说以及企业避税领域的文献,对政府的税收监管工作具有重要的参考意义。
Based on the sample of Chinese A-share listed firms from 2008 to 2015,we study the influence of whether a firm has a local CEO on its tax avoidance.The results show that firms with local CEOs have lower degree of tax avoidance.The local CEO has a strong sense of hometown identity,which can inhibit the tax avoidance of listed firms.Further evidence shows that this effect is more pronounced for state-owned enterprises(SOEs)and for firms in provinces with lower GDP.Moreover,the results of robustness tests verify the above conclusions.This study is the first to examine the impact of informal institutional arrangement on tax avoidance from the perspective of CEOs’hometown identities.It supplements and expands the literature on the theory of identity economics and corporate tax avoidance,which is of great significance to the government’s tax collection and supervision.
出处
《会计研究》
CSSCI
北大核心
2020年第7期119-130,共12页
Accounting Research
基金
国家自然科学基金项目(71672188)的研究成果
中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)(20XNH094)的资助
关键词
企业避税
本地CEO
非正式制度
家乡认同
寻租
Corporate Tax Avoidance
Local CEO
Informal Institution
Hometown Identity
Rent-seeking
作者简介
通讯作者:张敏,zhangminzip@163.com。
