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International taxation sentiment and COVID-19 crisis.
Bai, Chenjiang; Duan, Yuejiao; Liu, Congya; Qiu, Leiju.
  • Bai C; School of Finance, Nankai University, 38 Tongyan Road, Jinnan District, Tianjin 300350, PR China.
  • Duan Y; School of Finance, Nankai University, 38 Tongyan Road, Jinnan District, Tianjin 300350, PR China.
  • Liu C; School of Finance, Nankai University, 38 Tongyan Road, Jinnan District, Tianjin 300350, PR China.
  • Qiu L; China Center for Internet Economy Research, Central University of Finance and Economics, 39 South College Road, Haidian District, Beijing 100081, PR China.
Res Int Bus Finance ; 63: 101783, 2022 Dec.
Article in English | MEDLINE | ID: covidwho-2061825
ABSTRACT
Investigating public sentiment regarding tax policy during the COVID-19 pandemic could be useful for understanding the experiences across societies. Using Linguistic Inquiry and Word Count to investigate and quantitatively measure the pandemic's effect-from January 25 to April 9, 2020-on the sentiment regarding possible tax policies throughout the world, thereby determining that, overall, taxation sentiment is reduced as the number of confirmed COVID-19 cases grows. Further investigation reveals that, as COVID-19 spreads, the sentiment for raising taxes decreases and that for reducing taxes increases, and this effect is mitigated by countries' democracy. We further find that news sentiment in unofficial media and in countries with low social trust is more significantly affected by COVID-19. Robustness tests performed using different subsamples of developed and developing countries and different pandemic circumstances validate our findings. This research has crucial implications for policy evaluation and development.
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Full text: Available Collection: International databases Database: MEDLINE Type of study: Experimental Studies / Prognostic study / Qualitative research Language: English Journal: Res Int Bus Finance Year: 2022 Document Type: Article

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Full text: Available Collection: International databases Database: MEDLINE Type of study: Experimental Studies / Prognostic study / Qualitative research Language: English Journal: Res Int Bus Finance Year: 2022 Document Type: Article