The Social Irresponsibility of Corporate Tax Avoidance: Taking CSR to the bottom line

By J. Christensen, R. Murphy. 2004

322 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/e4d2aa0d9e2554f158e6dd158b73fda930a32256

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. Roman Lanis
2. Gordon Richardson
3. Fang Zhang
4. Kenny Z. Lin
5. Su-Yin Cheng
6. Prem Sikka
7. Uwafiokun Idemudia
8. Jeffrey Unerman

In Economics and Econometrics

1. Gordon Richardson
2. Roman Lanis
3. Su-Yin Cheng
4. Kenny Z. Lin
5. Fang Zhang
6. Prem Sikka
7. Uwafiokun Idemudia
8. Jeffrey Unerman

Citations in the corpus

• The role of accountancy firms in tax avoidance: Some evidence and issues (2005, background): “…firms and their rich clients, but such issues attract little attention in the bourgeoning corporate social responsibility and accounting literature (Christensen & Murphy, 2004) even though some of the episodes are regularly reported in newspapers (Bougen, Young, & Cahill, 1999; Mitchell et al.,…”
• Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China (2017, background): “Taxation is probably the most important component of CSR (Christensen & Murphy, 2004; SustainAbility, 2006; Tax Justice Network, 2012).”
• Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research (2017, background): “Regardless, the SDGs highlight for accounting scholars aspects such as economic democracy (see Bebbington and Campbell (2015) for a provocation); tax equity (Christensen and Murphy, 2004; Sikka and Willmott, 2010); and what constitutes fair wages.”
• The looting continues: tax havens and corruption (2011, background): “In every respect this bias works against the operations of fair trade, fair competition and ethical enterprise, but until now the use of tax havens has scarcely registered on the Corporate Social Responsibility debate ( Christensen and Murphy, 2004”
• Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014, unknown): “…‘‘real world’’ entity with societal obligations, and that the payment of corporate tax positively affects society, the CSR obligation is that a firm should pay its fair share of tax lawfully collected by governments in whichever country it is operating (Freedman 2003; Christensen and Murphy 2004).”
• Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy (2015, background): “While these might be admirable inputs for the growth of developing economies in Asia, it has been argued that multinational firms have structured their business in a way to avoid taxes in every jurisdiction where they operate (Christensen and Murphy, 2004).”
• Corporate social responsibility and developing countries (2011, background): “…amnesia as issues such as tax avoidance, unsustainable investment and poverty reduction do not appear on the agenda; nor does it attempt to address the structural and policy determinants of underdevelopment (see also Blowfield, 2005; Christensen and Murphy, 2004; UNRISD, 2003; Utting, 2003).”
• Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis (2016, background): “A different point of view is that tax aggressiveness is not part of the CSR agenda (Christensen & Murphy, 2004).”