Lanis, Roman; Richardson, Grant - In: Journal of Business Ethics 127 (2015) 2, pp. 439-457
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...