Do Socially Responsible Firms Pay More Taxes

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Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market (2020, background): “Although previous studies examined the incentives and benefits associated with CSR in developed countries, the motivations for CSR practice issues remain largely unexplored in emerging economies (Brooks & Oikonomou, 2018; Davis et al., 2016; Lin et al., 2017).”
Supplier Encroachment with a Dual‐Purpose Retailer (2021, background): “CSR has received broad attention from various industries and ﬁrms, and has attracted signiﬁ-cant interest from researchers in the ﬁelds of accounting, ﬁnance, strategy, and operations management (see e.g., Arya and Mittendorf 2015, Davis et al. 2016, Ferrell et al. 2016, McWilliams et al. 2006).”
Going to Haven? Corporate Social Responsibility and Tax Avoidance (2019, background): “Several prior studies have examined the link between CSR and tax avoidance and found no conclusive evidence (Carroll and Joulfaian 2005; Huseynov and Klamm 2012; Lanis and Richardson 2012; Hoi et al. 2013; Watson 2015; Davis et al. 2016).”