Corporate social responsibility (CSR) integrates economic, legal, ethical, and philanthropic responsibilities into corporate decision making (Carroll 1979), advocating firms to consider the interests of non-shareholder stakeholders. Taxing jurisdictions are among the largest such stakeholders in a firm because they annex profits, which they use to provide public goods. Because both taxation and corporate social responsibility constitute diversion of resources toward non-shareholder stakeholders, the link between CSR and tax avoidance has drawn considerable interest recently, responding to the call by Hanlon and Heitzman (2010, 146) for research in the area. Extant research has focused on documenting an association between CSR and tax avoidance with mixed results. Hoi, Wu, and Zhang (2013) present findings consistent with a negative relation between CSR and tax avoidance, while Davis, Guenther, Krull, and Williams (2015) present findings consistent with a positive relation between CSR and tax avoidance. In this study, I integrate the role of CSR...

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