What is the empirical evidence on the relation between CSR and tax?

Asked on 23.11.2018 in All Questions.
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Research has suggested mixed results when testing the relation between CSR and Corporate Tax. Hoi et al. (2013) find that firms with lower CSR ratings have lower ETRs. Lanis and Richardson (2012) found that Australian firms with high levels of CSR disclosure have higher ETRs. They also found that self-reported tax disputes were higher for firms with low CSR ratings. Relation between CSR and taxes for U.S. firms depends on firm or lobbying activities. The...
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