中文摘要
本文考察政治家的意识形态是否以及如何影响企业税收。我们的检验利用了中国 1978 年改革开放政策的实施，该政策显著弱化了共产主义意识形态。利用对市委书记讲话的文本分析，我们首先证实 1978 年之后入党的市委书记共产主义意识形态较弱。接着我们表明，在改革后时期，市委书记于 1978 年之后入党的城市中，企业的实际税率显著低于市委书记在此之前入党的城市中企业的实际税率。进一步的分析揭示，税收优惠条款与税收征管是市委书记意识形态影响企业税收的机制。本文由 Eric So（会计）接受发表。资金：本研究得到香港研究资助局 [优配研究金 17502219] 的资助。K. Na 感谢长江商学院提供的资金支持；T. Shevlin 感谢加州大学欧文分校 Merage 商学院提供的资金支持。补充材料：数据文件可在 https://doi.org/10.1287/mnsc.2022.03268 获取。
Abstract
This paper examines whether and how politicians’ ideologies influence corporate taxation. Our tests exploit the implementation of the 1978 Reform and Opening-up policy in China that significantly weakens the communist ideology. Using textual analyses of city secretaries’ speeches, we first establish that secretaries who joined the communist party after 1978 have a weaker communist ideology. We next show that, in the postreform period, firms in cities whose secretaries joined the communist party after 1978 have significantly lower effective tax rates than those of firms with secretaries joining the communist party beforehand. Further analyses reveal that tax benefit provisions and tax enforcement are the mechanisms through which secretaries’ ideologies influence corporate taxation. This paper was accepted by Eric So, accounting. Funding: This work was supported by the Research Grants Council of Hong Kong [General Research Fund 17502219]. K. Na acknowledges financial support from Cheung Kong Graduate School of Business. T. Shevlin acknowledges financial support from the Merage School of Business, University of California-Irvine. Supplemental Material: The data files are available at https://doi.org/10.1287/mnsc.2022.03268 .