Purpose: This study aims to investigate whether board gender diversity and sustainability performance influence tax avoidance. Design/methodology/approach: The study is based on a sample consisting of 300 UK firms over the 2005-2017 period. This study is motivated by structural equations and...

Purpose: The purpose of this paper is to investigate the direct and indirect links between corporate governance and tax avoidance using corporate social responsibility (CSR). Design/methodology/approach: This study is based on a sample consisting of 300 UK and 200 French firms over the period...