Original paper
Firm–government relationships: A social exchange view of corporate tax compliance
Abstract
Research Summary The economic exchange view of corporate tax compliance holds that when governments fail to provide adequate public services, firms comply less with taxes as quid pro quo. However, firms differ widely in the degree to which they respond to government inefficiencies in the form of tax noncompliance. We argue that such heterogeneity is largely because firm–government economic exchanges do not happen in a vacuum, but rather within...
Paper Details
Title
Firm–government relationships: A social exchange view of corporate tax compliance
Published Date
Apr 1, 2019
Journal
Volume
11
Issue
2
Pages
185 - 209
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Notes
History