Is Corporate Social Responsibility Performance Associated with Tax Avoidance?

Lanis, R; Richardson, G

Is Corporate Social Responsibility Performance Associated with Tax Avoidance?

Lanis, R

Richardson, G

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Publication Type:: Journal Article
Citation:: Journal of Business Ethics, 2015, 127 (2), pp. 439 - 457
Issue Date:: 2015-01-01

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Field	Value	Language
dc.contributor.author	Lanis, R https://orcid.org/0000-0002-1821-8345	en_US
dc.contributor.author	Richardson, G	en_US
dc.date.issued	2015-01-01	en_US
dc.identifier.citation	Journal of Business Ethics, 2015, 127 (2), pp. 439 - 457	en_US
dc.identifier.issn	0167-4544	en_US
dc.identifier.uri	http://hdl.handle.net/10453/122105
dc.description.abstract	© 2014, Springer Science+Business Media Dordrecht. 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 the period 2003–2009, our logit regression results show that the higher the level of CSR performance of a firm, the lower the likelihood of tax avoidance. Our results indicate that more socially responsible firms are likely to display less tax avoidance. Finally, the results from our additional analysis show that the CSR categories community relations and diversity represent particularly important elements of CSR performance that reduce tax avoidance.	en_US
dc.relation.ispartof	Journal of Business Ethics	en_US
dc.relation.isbasedon	10.1007/s10551-014-2052-8	en_US
dc.subject.classification	Applied Ethics	en_US
dc.title	Is Corporate Social Responsibility Performance Associated with Tax Avoidance?	en_US
dc.type	Journal Article
utslib.citation.volume	2	en_US
utslib.citation.volume	127	en_US
utslib.for	1503 Business and Management	en_US
utslib.for	1505 Marketing	en_US
utslib.for	2201 Applied Ethics	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.issue	2	en_US
pubs.publication-status	Published	en_US
pubs.volume	127	en_US

Abstract:

© 2014, Springer Science+Business Media Dordrecht. 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 the period 2003–2009, our logit regression results show that the higher the level of CSR performance of a firm, the lower the likelihood of tax avoidance. Our results indicate that more socially responsible firms are likely to display less tax avoidance. Finally, the results from our additional analysis show that the CSR categories community relations and diversity represent particularly important elements of CSR performance that reduce tax avoidance.

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http://hdl.handle.net/10453/122105