Is Corporate Social Responsibility Performance Associated with Tax Avoidance?

This study examines whether corporate social responsibility performance is associated with corporate tax avoidance. Employing a matched sample of 434 firm-year observations (i.e., 217 tax-avoidant and 217 non-tax-avoidant firm-year observations) from the Kinder, Lydenberg, and Domini database over t...

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Bibliographic Details
Authors: Lanis, Roman (Author) ; Richardson, Grant (Author)
Format: Electronic Article
Language:English
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Published: Springer 2015
In: Journal of business ethics
Year: 2015, Volume: 127, Issue: 2, Pages: 439-457
Further subjects:B Corporate social responsibility
B Tax avoidance
B Society
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