Corporate social responsibility and tax aggressiveness: a test of legitimacy theory

By Roman Lanis, Gordon Richardson. 2012

497 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/85057390bafca8ce63ab502813d8f76ebc9a01db

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Tarek Abdelfattah
2. Roman Lanis
3. Issam Laguir
4. Raffaele Staglianò
5. Jamal Elbaz
6. Gordon Richardson
7. Fang Zhang
8. Kenny Z. Lin

In Economics and Econometrics

1. Tarek Abdelfattah
2. Issam Laguir
3. Raffaele Staglianò
4. Jamal Elbaz
5. Gordon Richardson
6. Roman Lanis
7. Su-Yin Cheng
8. Kenny Z. Lin

In Strategy and Management

1. Tarek Abdelfattah
2. Roman Lanis
3. Gordon Richardson
4. Issam Laguir
5. Su-Yin Cheng
6. Kenny Z. Lin
7. Raffaele Staglianò
8. Jamal Elbaz

Citations in the corpus

• Does Corporate Social Responsibility Affect Corporate Tax Aggressiveness (2015, background): “To date, most research on this topic has been conducted in the U.S. context ( e.g., Hoi et al., 2013) and in the Australian market (e.g., Lanis and Richardson, 2013), but the extent to which these findings and their explanations hold in other countries has been largely unexplored.”
• Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis (2016, methodology): “Hoi et al., 2013; Huseynov & Klamm, 2012; Lanis & Richardson, 2012; McGuire et al., 2012; Rego, 2003; Siegfried, 1972).”
• Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market (2020, methodology): “…and social responsibility, and hence, proposed that firms should avoid tax aggressive practices and pay their fair shares of tax (Hoi et al., 2013; Lanis & Richardson, 2013; Lin et al., 2017). f Based on this stakeholder view, it can be stated that tax payment is a pivotal element of firms’ CSR…”
• Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China (2017, background): “…and societal expectations, a corporation seeks to legitimize its relationship with society by pursuing other, less costly CSR activities to alleviate community concerns about low tax payments (Davis et al., 2016; Deegan, 2002; Gray, Kouhy, & Lavers, 1995; Lanis & Richardson, 2013; Zucker, 1987).”