The role of the media in shaping attitudes toward corporate tax avoidance in Europe: experimental evidence from Ireland

Kneafsey, Liam; Regan, Aidan

doi:10.1080/09692290.2020.1796753

Cited by 15 publications

(12 citation statements)

References 71 publications

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“…, 2018; Hoi et al. , 2022; Kneafsey and Regan, 2022). Others show no association between media coverage and tax avoidance (Gallemore et al.…”

Section: Literature and Hypothesismentioning

confidence: 99%

“…Having the power to direct public opinion and beliefs (Scheufele and Tewksbury, 2007), the media can affect the reputations of a firm (Li et al, 2023) and its executives or directors (Zingales, 2000;Borden, 2007;Dyck et al, 2010). By stressing certain narratives over others, media frames can shift the weighting of a certain belief over others (Kneafsey and Regan, 2022). Disseminating existing information and conducting independent investigations are two ways the media can exert its influence (Miller, 2006;Kanagaretnam et al, 2018).…”

Section: Literature and Hypothesismentioning

confidence: 99%

“…Despite the affirmed notion that tax avoidance is conditioned by reputational costs and thus associated with the level of scrutiny a company is exposed to, empirical evidence about the association between external scrutiny and tax avoidance is inconclusive. Some studies find that media coverage is associated with tax planning, tax avoidance or tax disclosure (Graham et al, 2014;Dyreng et al, 2016;Kanagaretnam et al, 2018;Hoi et al, 2022; Negative media coverage of ESG issues Kneafsey and Regan, 2022). Others show no association between media coverage and tax avoidance (Gallemore et al, 2014 While those studies either refer to overall media coverage or a specific news type, tax news, no studies have investigated how negative media coverage of ESG issues affects tax avoidance.…”

Section: Literature and Hypothesismentioning

confidence: 99%

“…, 2010). By stressing certain narratives over others, media frames can shift the weighting of a certain belief over others (Kneafsey and Regan, 2022). Disseminating existing information and conducting independent investigations are two ways the media can exert its influence (Miller, 2006; Kanagaretnam et al.…”

Section: Literature and Hypothesismentioning

confidence: 99%

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Negative media coverage of ESG issues and corporate tax avoidance

Menicacci,

Simoni

2024

SAMPJ

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Purpose This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation. Design/methodology/approach This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage. Findings The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation. Practical implications The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting. Social implications The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies. Originality/value This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

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“…, 2018; Hoi et al. , 2022; Kneafsey and Regan, 2022). Others show no association between media coverage and tax avoidance (Gallemore et al.…”

Section: Literature and Hypothesismentioning

confidence: 99%

Section: Literature and Hypothesismentioning

confidence: 99%

Section: Literature and Hypothesismentioning

confidence: 99%

Section: Literature and Hypothesismentioning

confidence: 99%

See 2 more Smart Citations

Negative media coverage of ESG issues and corporate tax avoidance

Menicacci,

Simoni

2024

SAMPJ

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“…Media framing is a powerful tool in this construction process (e.g. Kneafsey and Regan 2020 ; Ferrara et al 2021 ). Discursive framing by media narratives and problem articulation by representatives help us reconstruct distributional tensions and winner–loser relations that do not necessarily coincide with the analysis above.…”

Section: Theorising a Disconnect Between Actual And Perceived Costs O...mentioning

confidence: 99%

The silent losers of Germany’s export surpluses. How current account imbalances are exacerbated by the misrepresentation of their domestic costs

Polyak

2022

Comp Eur Polit

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Germany’s excessive current account surpluses mirror domestic problems. They are rooted in inequality and a weak home market, creating an overdependence on exports. Why, then, are policymakers so reluctant to reduce them? This paper argues that a contributing factor is the public misrepresentation of surpluses’ domestic costs. Imbalances are narrated as distributional conflicts between countries, not within them; and bilateral trade is framed as a competition, where surplus countries win. The analysis reconstructs stakeholders’ positions and discursive strategies through media narratives and Bundestag debates, using an original dataset of public statements. It finds evidence for a systematic bias disregarding the domestic losers of surpluses. Whenever imbalances are discussed, the triggering event is outside criticism, mainly from the European Commission and the US. The ensuing debate follows an ‘us versus them’ logic, where foreign critics clash with domestic defenders—mainly the government and export-sector organisations. The success narrative and identitarian discourse about an ‘export nation’ limits left-wing actors’ room to move beyond incremental criticism. The analysis finds an effect of European integration exacerbating imbalances. Germans fend off critics by an arena-shifting strategy: pointing out that exchange rates and trade are European-level prerogatives, disregarding internal policy levers for rebalancing.

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Public Preferences Over Changes to the Composition of Government Tax Revenue

Barnes,

de Romémont,

Lauderdale

2024

Brit. J. Polit. Sci.

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How governments raise tax revenue is at the core of domestic political conflict. Public opinion towards taxation is measured generally and qualitatively by many surveys, but previous research has not closely linked public preferences to the budget problem faced by governments regarding how best to raise or cut a marginal quantity of revenue. We present results from a novel tax preference experiment in which UK respondents are given choices over different tax ‘levers’ that are expected to raise or cut equal revenue. We find that while different tax levers vary substantially in their popularity, there is a ‘hidden consensus’ regarding different tax levers across income levels and partisanship of the respondents.

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The role of the media in shaping attitudes toward corporate tax avoidance in Europe: experimental evidence from Ireland

Cited by 15 publications

References 71 publications

Negative media coverage of ESG issues and corporate tax avoidance

Negative media coverage of ESG issues and corporate tax avoidance

The silent losers of Germany’s export surpluses. How current account imbalances are exacerbated by the misrepresentation of their domestic costs

Public Preferences Over Changes to the Composition of Government Tax Revenue

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