Tax Avoidance, Tax Management and Corporate Social Responsibility

By Fariz Huseynov, Bonnie K. Klamm. 2012

405 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/ac4566728e4d02779c79146686d9b3a3800792cb

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Citations in the corpus

Corporate Socially Responsible Investments: CEO Altruism, Reputation, and Shareholder Interests (2014, neutral): “5 Huseynov and Klamm (2012) provide evidence on the influence of CSR activities on tax avoidance.”
Does Corporate Social Responsibility Affect Corporate Tax Aggressiveness (2015, background): “However, recent research has cast doubt on this use (Hoi et al., 2013; Huseynov and Klamm, 2012; Lanis and Richardson, 2012) because a unidimensional measure may confound the effects of the individual CSR dimensions, which are not equally important or relevant (Johnson and Greening, 1999).”
Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis (2016, background): “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).”
Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature (2014, neutral): “Huseynov and Klamm (2011) documented that the impact of tax fees on the effective tax rate depends upon the level of CSR performance of ﬁrms.”
Going to Haven? Corporate Social Responsibility and Tax Avoidance (2019, background): “9 Huseynov and Klamm (2012) find that the interaction of corporate governance strengths and diversity concerns with tax management fees negatively affects Cash ETRs.”
Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China (2017, result): “This is consistent with evidence from Huseynov and Klamm (2012), who observe that some tax-aggressive firms have community commitments, and from Davis et al. (2016), who observe that socially responsible U.S. firms pay less tax because they view tax payments as detracting from social welfare and…”
Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014, neutral): “4 Huseynov and Klamm (2012) used only three (from a possible seven) components (measures) of CSR performance from the KLD database: (1) corporate governance; (2) community; and (3) diversity. lawfully collected by the government (Freedman 2003).”