We examine the relation between corporate social responsibility [CSR] and international profit shifting. We find consistent evidence that CSR is adversely related to profit shifting within European and US multinational firms. Additional results document that less profit shifting occurs in...

This paper examines the determinants and effects of qualitative and public tax disclosures. It is largely unknown whether mandatory non-numeric tax disclosures as an alternative form of tax transparency can achieve desired objectives. The UK tax strategy disclosure regulation, enacted in the UK...