In this research article, we attempt to find a more widely available metric for Corporate Social Responsibility. As taxes are used to fund public goods and services, the payment by a company of more taxes will result in more funds to support the public – these actions can be viewed as a...

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...