Is Corporate Social Responsibility Performance Associated with Tax Avoidance?
By Roman Lanis, Gordon Richardson. Journal of Business Ethics, 2014
419 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/645366fb2c5879de8dda6b03043cbcac74115cf2
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Roman Lanis
- Issam Laguir
- Raffaele Staglianò
- Jamal Elbaz
- Gordon Richardson
- Tarek Abdelfattah
- Huijie Cui
- Wen Wen
In Economics and Econometrics
- Issam Laguir
- Raffaele Staglianò
- Jamal Elbaz
- Gordon Richardson
- Roman Lanis
- Tarek Abdelfattah
- Huijie Cui
- Wen Wen
Citations in the corpus
- Does Corporate Social Responsibility Affect Corporate Tax Aggressiveness (2015, result): “However, despite the growing number of studies in the separate areas of tax aggressiveness and CSR, few studies have examined the link between them and those that have offered contradictory results (e.g., Hanlon and Heitzman, 2010; Landry et al., 2013; Lanis and Richardson, 2015).”
- Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis (2016, result): “In accordance with this view, prior research generally finds that firms with better CSR performance are less likely to be tax aggressive1 in nature (e.g., Hoi, Wu, & Zhang, 2013; Huseynov & Klamm, 2012; Lanis & Richardson, 2012, 2015; Watson, 2011).”
- Do Socially Responsible Firms Pay More Taxes (2016, background): “…lower ETRs (Garcia 2014; Hoi et al. 2013; Huseynov and Klamm 2012), Australian firms with high levels of CSR disclosure have higher ETRs (Lanis and Richardson 2012), and self-reported "tax disputes" with the taxing authorities are higher for firms with low CSR ratings (Lanis and Richardson 2015).”
- Directors with foreign experience and corporate tax avoidance (2020, background): “Lanis and Richardson (2015) further show that firms with higher CSR performance have lower probability of tax avoidance. Developed countries have a long history of promoting CSR. From their study or work experience, returnee directors may recognize the importance of CSR to firm success and treat CSR”