Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States

By J. Debacker, B. Heim, Anh Tran. 2015

271 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/5be18705f98aac6a08d882fbfbff0e891248cd59

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Tao Chen
2. Chen Lin
3. Xiaoding Liu
4. Gary Gang Tian
5. Jarrad Harford

In Economics and Econometrics

1. Tao Chen
2. Chen Lin
3. Xiaoding Liu

In Sociology and Political Science

1. Chen Lin
2. Xiaoding Liu

Citations in the corpus

• Does Information Asymmetry Affect Corporate Tax Aggressiveness? (2017, background): “…Chen, Chen, Cheng, and Shevlin (2010), McGuire, Wang, and Wilson (2014)), executives (e.g., Dyreng, Hanlon, and Maydew (2010)), cultural norms (DeBacker, Heim, and Tran (2015)), and labor unions (Chyz, Leung, Li, and Rui (2013)), etc. 6 On the one hand, managers desire to report low levels of…”
• Corruption culture and corporate misconduct (2016, background): “The foreign owners in DeBacker, Heim, and Tran (2014) still reside in their native countries, thus may face different economic and legal environment that influences their behavior.”
• The "Cultural Revolution" in Finance (2015, unknown): “The paper in this issue that is closest to the epidemiological approach used in economics is by DeBacker, Heim, and Tran (2015), who study the impact of the country of origin on the degree to which American residents cheat on their taxes.”