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To the best of both worlds: Firm's nationalism and corporate tax

Author

Listed:
  • Wang, Zhi
  • Li, Shiyuan

Abstract

With the increasing uncertainty and instability on the international landscape, nationalism is reawakening over the world. Using the listed firms from 2009 to 2019 in China as the sample, this study investigates the relation between firm-level nationalism and tax outcomes and provides robust evidence that pro-nation firms (expressing greater nationalistic sentiments) would bear less tax burden. The tax alleviation mainly comes from the reciprocal favor accorded by tax authorities for nationalism endorsed by firms. Our study evaluates the tax implications of firms’ nationalism and highlights the essentiality of social factors in business management.

Suggested Citation

  • Wang, Zhi & Li, Shiyuan, 2025. "To the best of both worlds: Firm's nationalism and corporate tax," Economics Letters, Elsevier, vol. 247(C).
    • Handle: RePEc:eee:ecolet:v:247:y:2025:i:c:s0165176524005780
    DOI: 10.1016/j.econlet.2024.112094
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    Keywords

    Firms’ nationalism; Corporate tax; China;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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