Lin, Xiaojun; Liu, Ming; So, Simon; Yuen, Desmond - In: Managerial Auditing Journal 34 (2019) 9, pp. 1101-1130
Purpose: The purpose of this study is to investigate whether corporate social responsibility (CSR) can lower tax risk. Previous studies have demonstrated a negative link between CSR and tax aggressiveness. Generally, corporations engaging in social irresponsibility tend to undertake aggressive...