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人文社科讲堂第111讲:U.S Money Laundering and Corporate Tax Avoidance


                               

发布时间:2018-12-14   发布人:郭书君   来源:   点击:[]


讲座时间12 17 1400 ------1600

讲座地点: 青岛大学商学院东部校区办公楼310会议室

主讲人:Grant Richardson教授

主办单位:人文社科处、商学院

主讲人简介:

Grant Richardson 博士是澳大利亚麦考瑞大学金融和会计学教授,他有中国、香港、日本、新加坡和美国高校的工作与访学经历,研究领域涵盖会计、金融和法学,在国际顶尖学术期刊发表多篇高质量论文。他是Journal of Contemporary Accounting and Economics 的副主编,同时担任多个国际期刊的编委。

主要内容:

This study examines the relation between U.S. money laundering and corporate tax avoidance. We find that money laundering is significantly positively related to tax avoidance. In additional analysis, we find that tax haven utilization, internal control weakness and director corruption magnify the positive relation between money laundering and tax avoidance. Finally, we also observe that money laundering is significantly positively related to tax avoidance in states with high social capital, while our main finding of a significant positive relation between money laundering and tax avoidance holds irrespective of whether states rank high/low on litigation risk or corruption, or firms rank high/low on corporate governance. Overall, this study extends prior tax avoidance research by exploring the broader state-level cultural, institutional and economic effects of where firms are headquartered on their tax planning activities.

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