Observatoire des droits humains (anglais seulement)

Investors value corporate tax responsibility – at least when the company is based somewhere with a lot of inequality, research shows

(Version anglaise seulement)

par Erica Neuman, Assistant Professor of Accounting, University of Dayton
Curtis Farnsel, Assistant Professor of Accounting, University of Dayton

When corporations based in areas of above-average income inequality pay more taxes, it’s not just the public that appreciates it – investors do, too. That’s the key finding of our recent research published in the journal Accounting and the Public Interest.

Our finding challenges traditional economic theory holding that investors see corporate taxes as a transfer of wealth from shareholders to the state. That would suggest investors value only strategies…

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