This study examines whether corporate social responsibility (CSR) is related to the likelihood of corporate inversions, a legal tax planning strategy. We use a full sample to test stakeholder theory and a risk-management view of CSR. We find that firms with higher CSR performance are less likely...

This paper examines the relation between corporate tax avoidance and debt policy using a large sample of firms from 1988 to 2006. We use modified measures of book-tax difference and long-run cash effective tax rate to proxy for tax avoidance. Using both measures we find consistent evidence that...