Niu, Geng; Wang, Yi; Zhang, Bohui; Zhou, Yang - In: Journal of business ethics : JBE 203 (2026) 3, pp. 575-591
We examine the impact of the African slave trade on corporate tax evasion in modern Africa. Using data from 28 African countries, we document that firms are more likely to evade taxes in countries that suffered a higher level of historical slave extraction. This finding is robust to an...