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Tax Boycotts
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DOI：10.2308/TAR-2021-0213.png)
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摘要
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To what extent do U.S. consumers change their purchase behavior or, in the extreme, boycott companies based on negative information about corporate tax activities? Practitioner publications and academic research identify consumers as a key corporate tax stakeholder. But we have limited empirical evidence whether information about corporate tax activities influences consumer actions. We undertake a comprehensive study of this question, triangulating across several settings. First, a representative sample of consumers suggests they rarely boycott in response to corporate tax activities. Next, an analysis of granular retail scanner data fails to provide compelling evidence of consumer purchase responses to negative tax news. An analysis of individual foot traffic at retail establishments around negative tax news again fails to suggest U.S. consumers change their shopping activities in response to negative tax news. The combined evidence suggests consumers do not meaningfully alter their purchase behavior in response to negative tax news.
Keyword:
tax planning
consumers
corporate reputation
boycotts
期刊
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4.4
论文数:
2.4K
被引数:
2.0W
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Incentives for Tax Planning and Avoidance: Evidence from the Field税收筹划和避税的激励措施: 来自实地的证据.png)
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