The Resource Consumer reactions to corporate tax strategies : effects on corporate reputation and purchasing behavior

Consumer reactions to corporate tax strategies : effects on corporate reputation and purchasing behavior

Label
Consumer reactions to corporate tax strategies : effects on corporate reputation and purchasing behavior
Title
Consumer reactions to corporate tax strategies : effects on corporate reputation and purchasing behavior
Creator
Subject
Language
eng
Summary
On the basis of an interdisciplinary approach linking taxation, marketing, and corporate social responsibility, this article investigates the effects of media reports on aggressive and responsible corporate tax strategies (CTSs) on corporate success with consumers. By means of two laboratory experiments (N = 150, 360), the authors analyse the effects of the CTSs on corporate reputation, consumer purchase intention, and the consumer's willingness to pay. The results suggest that aggressive CTSs diminish corporate success with consumers, whereas responsible CTSs enhance it. Nevertheless, consumers are not willing to pay a price premium for products sold by responsible tax-planning companies, but rather punish aggressive tax-planning companies through a slightly lower willingness to pay. Finally, consumers' tax morale and their attitude toward tax avoidance are important moderating variables. Given the growing level of media interest in taxation, these findings are crucial for assessing consumer-related non-tax costs and the benefits of different CTSs
Citation source
In: Journal of business ethics. - Heidelberg. - Vol. 123 (2014), no. 2 ; p. 309-326
http://library.link/vocab/creatorName
  • Hardeck, I
  • Hertl, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax planning
  • corporate income tax
  • corporate social responsibility
  • tax morale
Label
Consumer reactions to corporate tax strategies : effects on corporate reputation and purchasing behavior
Instantiates
Publication
Label
Consumer reactions to corporate tax strategies : effects on corporate reputation and purchasing behavior
Publication

Library Locations

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