Consumer Reactions to Tax Avoidance Evidence From the United States and Germany

This research investigates the impact of corporate tax strategies (i.e., tax avoidance and non-avoidance) on consumers’ corporate social responsibility (CSR) perceptions, willingness to pay (WTP), and attitude toward the firm in two laboratory experiments (n = 409) in the United States and Germany. Using the Becker-DeGroot-Marshak incentive-compatible mechanism, which avoids a social desirability bias found in prior research, our results...