social responsibility (CSR) and examine the relation between CSR and corporate tax avoidance. We find almost no evidence of … analysis to rule out low power as an explanation. Using an instrumental variables design, we find evidence that third-party CSR … multiple proxies and specifications suggests firms decouple CSR from tax policy. Our study introduces a strong identification …

We examine the effects of taxes on Corporate Social Responsibility (CSR). Employing a tax reform in Korea that imposed … a new tax on cash retention, we find that treated firms improve CSR performance after the tax reform was enacted. This … large foreign ownership stakes. The results suggest that tax increases lead to an increase in CSR investment and the …