This Article describes the transformations underwent by the corporate form from its Roman origins to the present. It shows that every time there was a shift in the role of the corporation, three theories of the corporation (the aggregate, artificial, and real entity theories) were brought...

Under the aggregate or nexus of contracts view of the corporation, which is the dominant view among contemporary corporate scholars, corporate social responsibility (CSR) is an illegitimate attempt by managers to tax shareholders without their consent, and leads to managers being unaccountable...

This article will address the question whether publicly traded US corporations owe a duty to their shareholders to minimize their corporate tax burden in any way that they may be able to get away with from a purely legal perspective. First, however, to render the subsequent discussion a bit more...