{"id":44616,"date":"2019-03-18T07:41:44","date_gmt":"2019-03-18T07:41:44","guid":{"rendered":"https:\/\/www.taxresearch.org.uk\/Blog\/?p=44616"},"modified":"2019-03-18T07:41:44","modified_gmt":"2019-03-18T07:41:44","slug":"the-public-do-take-notice-of-a-companys-tax-affairs-when-deciding-how-to-shop","status":"publish","type":"post","link":"https:\/\/www.taxresearch.org.uk\/Blog\/2019\/03\/18\/the-public-do-take-notice-of-a-companys-tax-affairs-when-deciding-how-to-shop\/","title":{"rendered":"The public do take notice of a company’s tax affairs when deciding how to shop"},"content":{"rendered":"

Part of academic life involves reading other people's papers. This one caught my attention<\/a>:<\/p>\n

\n
Consumer reactions to tax avoidance: Evidence from the United States and German by Inga Hardeck,\u00a0James William Harden and\u00a0David Upton, published June 2018<\/div>\n<\/blockquote>\n
The abstract says (and note: I have edited, slightly to aid accessibility):<\/div>\n
\n
This research investigates the impact of corporate tax strategies (i.e., tax avoidance and non-avoidance) on consumers' corporate social responsibility (CSR) perceptions, willingness to pay (WTP), and corporate reputation in two laboratory experiments in the United States and Germany. Our results indicate only a minor indirect effect of corporate tax strategies on WTP by way of the mediator CSR perceptions. However, we find a strong effect on reputation again mostly mediated by CSR perceptions. In contrast to German consumers, U.S. consumers' CSR perceptions of tax avoidance are independent of whether a strategy is likely accepted by the tax authorities. Overall, we conclude that CSR perceptions are highly relevant when it comes to consumer responses to tax avoidance.<\/strong><\/div>\n<\/blockquote>\n
I think that conclusion (to which I added the emphasis) is especially telling, most particularly when Iama engaged with the Fair Tax Mark.<\/div>\n","protected":false},"excerpt":{"rendered":"

Part of academic life involves reading other people’s papers. This one caught my attention: Consumer reactions to tax avoidance: Evidence from the United States and
 Read the full article…<\/em><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[64,79,35,16,152,10],"tags":[],"class_list":["post-44616","post","type-post","status-publish","format-standard","hentry","category-corporation-tax","category-country-by-country","category-economics","category-ethics","category-fair-tax-mark","category-tax-avoidance"],"_links":{"self":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/44616","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/comments?post=44616"}],"version-history":[{"count":0,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/44616\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/media?parent=44616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/categories?post=44616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/tags?post=44616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}