Is corporate social responsibility performance associated with tax avoidance?

dc.contributor.authorLanis, R.
dc.contributor.authorRichardson, G.
dc.date.issued2015
dc.description.abstractThis study examines whether corporate social responsibility performance is associated with corporate tax avoidance. Employing a matched sample of 434 firm-year observations (i.e., 217 tax-avoidant and 217 non-tax-avoidant firm-year observations) from the Kinder, Lydenberg, and Domini database over the period 2003–2009, our logit regression results show that the higher the level of CSR performance of a firm, the lower the likelihood of tax avoidance. Our results indicate that more socially responsible firms are likely to display less tax avoidance. Finally, the results from our additional analysis show that the CSR categories community relations and diversity represent particularly important elements of CSR performance that reduce tax avoidance.
dc.description.statementofresponsibilityRoman Lanis, Grant Richardson
dc.identifier.citationJournal of Business Ethics, 2015; 127(2):439-457
dc.identifier.doi10.1007/s10551-014-2052-8
dc.identifier.issn0167-4544
dc.identifier.issn1573-0697
dc.identifier.urihttp://hdl.handle.net/2440/108748
dc.language.isoen
dc.publisherSpringer
dc.rights© Springer Science+Business Media Dordrecht 2014
dc.source.urihttps://doi.org/10.1007/s10551-014-2052-8
dc.subjectSociety; corporate social responsibility; tax avoidance
dc.titleIs corporate social responsibility performance associated with tax avoidance?
dc.typeJournal article
pubs.publication-statusPublished

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