Velte, Patrick; Kovermann, Jost - 2021
-quantitative results with regard to the CSR-tax avoidance link and vice versa. The association between CSR and tax avoidance is both … theoretically and empirically ambiguous. However, the majority of studies finds a negative association between CSR and tax avoidance …. Comparability of recent research on the issue is in particular limited due to heterogeneous CSR and tax avoidance metrics and due to …