Tax Aggressiveness, Corporate Social Responsibility, and Ownership Structure

By S. Landry, Manon Deslandes, Anne Fortin. 2013

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Do Socially Responsible Firms Pay More Taxes (2016, background): “tercile (Landry et al. 2013), and the relation between CSR and taxes for U.”
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).”
Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market (2020, background): “…that firms engaged in tax avoidance practices increase CSR disclosure in order to offset negative perceptions associated with low tax payments (Landry et al., 2013; Lanis & Richardson, 2013; Preuss, 2010). n a We extend the existing studies by examining whether there is a complementary or a…”