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Keywords: sustainability
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Journal Articles
Journal of the American Taxation Association (2021) 43 (1): 79–106.
Published: 01 March 2021
... responsibility sustainability tax avoidance We investigate the relation between corporate social responsibility (CSR) and corporate tax avoidance. Theoretically, three plausible hypotheses pertain to this relation. First, the transparent reporting hypothesis ( Kim, Park, and Wier 2012 ) suggests tax...
