The Income Tax Burden of Enterprises and the Willingness to Give to Charity

DOI

10.2991/978-94-6463-598-0_76How to use a DOI?

Keywords

Corporate income tax burden; Charitable giving; Inverted U-shaped relationship

Abstract

Taxation is an important distributive policy tool that influences corporate behavior. This paper takes 4,051 A-share listed companies from 2009 to 2022 as a research sample to examine the impact of corporate income tax burden on corporate charitable donations. The study finds that the impact of corporate income tax burden on their charitable giving is inverted U-shaped.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Tong Wu
PY  - 2024
DA  - 2024/12/19
TI  - The Income Tax Burden of Enterprises and the Willingness to Give to Charity
BT  - Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)
PB  - Atlantis Press
SP  - 692
EP  - 698
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-598-0_76
DO  - 10.2991/978-94-6463-598-0_76
ID  - Wu2024
ER  -