Tax Aggressiveness, Corporate Social Responsibility, and Ownership Structure

Landry, Suzanne; Deslandes, Manon; Fortin, Anne

doi:10.2139/ssrn.2304653

Cited by 79 publications

(136 citation statements)

References 60 publications

Supporting

Mentioning

115

Contrasting

Unclassified

Order By: Relevance

“…Recent empirical studies by Lanis and Richardson [3,17]; Davis et al [1]; Huseynov and Klamm [4]; Hoi et al [5]; Landry et al [6] and Watson [7] differ from ours in either the sample or the CSR measures used.…”

Section: Introductioncontrasting

confidence: 63%

“…Compared to recent research, Landry et al [6], Lanis and Richardson [3] and Lanis and Richardson [17] analyse smaller samples. However, Davis et al [1]; Huseynov and Klamm [4]; Watson [7] and Hoi et al [5] investigate larger samples ( Table 1).…”

Section: Datamentioning

confidence: 82%

“…However, they find no relation between CSR strengths and CTP. Third, Landry et al [6] investigate the relation between CSR, ownership structure and tax aggressiveness employing OLS regression. The sample includes 168 Canadian firms listed on the Toronto Stock Exchange from 2004 to 2008.…”

Section: Literature Reviewmentioning

confidence: 99%

“…The sample includes 168 Canadian firms listed on the Toronto Stock Exchange from 2004 to 2008. Landry et al [6] conclude that tax behaviours are not necessarily aligned with CSR. Last, Watson [7] examines the effects of earnings performance on the relationship between CSR and corporate tax avoidance.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Hence, cash taxes paid are more appropriate than income tax expenses. Cash taxes paid are disclosed in the statement of cash flows 6 . Therefore, it is likely that cash effective tax rates can be calculated for all sample firms.…”

Section: Studymentioning

confidence: 99%

See 4 more Smart Citations

Corporate Tax Payments and Corporate Social Responsibility: Complements or Substitutes? Empirical Evidence from Europe

Preu¹,

Preu²

2017

Bus Eco J

View full text Add to dashboard Cite

Recent empirical studies find mixed evidence on the relation between corporate social responsibility and corporate tax payments. We investigate for a European sample whether the two constructs act as substitutes or complements. We analyse the relation using a linear unobserved effects panel model. Our findings suggest that corporate social responsibility and corporate tax payments act as substitutes.

show abstract

Section: Introductioncontrasting

confidence: 63%

Section: Datamentioning

confidence: 82%

Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Studymentioning

confidence: 99%

See 3 more Smart Citations

Corporate Tax Payments and Corporate Social Responsibility: Complements or Substitutes? Empirical Evidence from Europe

Preu¹,

Preu²

2017

Bus Eco J

View full text Add to dashboard Cite

show abstract

Does corporate social responsibility affect tax avoidance: Evidence from family firms

López-González

Martínez‐Ferrero

García‐Meca

2019

Corp Soc Responsibility Env

View full text Add to dashboard Cite

The purpose of this paper is to shed light on the effect of corporate social responsibility performance on tax avoidance. It also examines whether family ownership affects tax avoidance practices by socially responsible performance. Based on an international sample of 6,442 firm-year observations from 2006 to 2014, we use several panel-data regression models. We find that social and environmental performance is negatively related with tax avoidance so that firms with a greater socially responsible performance show a lower tax-saving practices. However, we find that this negative relation is lower in family-owned firms, what suggests that despite the fact that family firms show a greater socially responsible behavior aimed to preserve their socioemotional endowments, family ownership is positively associated with tax avoidance practices.

show abstract

Do income taxes affect corporate social responsibility? Evidence from European‐listed companies

Gandullia

Piserà

2019

Corp Soc Responsibility Env

View full text Add to dashboard Cite

This study explores empirically the effects of corporate income taxes on the incentive to invest in corporate social responsibility (CSR) activities. We estimate the relation between CSR ratings and firm‐specific corporate effective tax rates for a large sample of nonfinancial‐listed companies from 15 European countries during 2006–2016. By employing an instrumental variable approach, we find that average effective tax rates are negatively correlated with CSR ratings. Our findings are also consistent under additional tests and robustness checks. We, therefore, can provide suggestive evidence that corporate taxation discourages corporate socially responsible behaviour. At the same time, in a tax policy perspective, our analysis suggests how countries could encourage through the tax system the corporate provision of sustainable investments.

show abstract

Tax Aggressiveness, Corporate Social Responsibility, and Ownership Structure

Cited by 79 publications

References 60 publications

Corporate Tax Payments and Corporate Social Responsibility: Complements or Substitutes? Empirical Evidence from Europe

Corporate Tax Payments and Corporate Social Responsibility: Complements or Substitutes? Empirical Evidence from Europe

Does corporate social responsibility affect tax avoidance: Evidence from family firms

Do income taxes affect corporate social responsibility? Evidence from European‐listed companies

Contact Info

Product

Resources

About