Smoke and mirrors: Corporate social responsibility and tax avoidance
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Panayiota Lyssiotou & Panos Pashardes & Thanasis Stengos, 2004. "Estimates of the black economy based on consumer demand approaches," Economic Journal, Royal Economic Society, vol. 114(497), pages 622-640, July.
- Werther, William Jr. & Chandler, David, 2005. "Strategic corporate social responsibility as global brand insurance," Business Horizons, Elsevier, vol. 48(4), pages 317-324.
- Palan, Ronen, 2002. "Tax Havens and the Commercialization of State Sovereignty," International Organization, Cambridge University Press, vol. 56(01), pages 151-176, December.
- Ahmed, Akhter U. & Hill, Ruth Vargas & Smith, Lisa C. & Wiesmann, Doris M. & Frankenberger, Tim & Gulati, Kajal & Quabili, Wahidand & Yohannes, Yisehac, 2007. "The world's most deprived: Characteristics and causes of extreme poverty and hunger," 2020 vision discussion papers 43, International Food Policy Research Institute (IFPRI).
- John Christensen & Richard Murphy, 2004. "The Social Irresponsibility of Corporate Tax Avoidance: Taking CSR to the bottom line," Development, Palgrave Macmillan;Society for International Deveopment, vol. 47(3), pages 37-44, September.
- Ahmed, Akhter U. & Hill, Ruth Vargas & Smith, Lisa C. & Wiesmann, Doris M. & Frankenberger, Tim & Gulati, Kajal & Quabili, Wahidand & Yohannes, Yisehac, 2007. "The world's most deprived: Characteristics and causes of extreme poverty and hunger [In Chinese]," 2020 vision discussion papers 43Ch, International Food Policy Research Institute (IFPRI).
- *Unicef, 2007. "Child Poverty in Perspective: An overview of child well-being in rich countries," Papers inreca07/19, Innocenti Report Card.
- Prem Sikka, 2008. "Enterprise culture and accountancy firms: new masters of the universe," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 268-295, February.
- Ruth Bender, 2004. "Why Do Companies Use Performance-Related Pay for Their Executive Directors?," Corporate Governance: An International Review, Wiley Blackwell, vol. 12(4), pages 521-533, October.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Jeffrey, Cynthia & Perkins, Jon D., 2014. "The Relationship between Energy Taxation and Business Environmental Protection Expenditures in the European Union," The International Journal of Accounting, Elsevier, vol. 49(4), pages 403-425.
- repec:eee:crpeac:v:52:y:2018:i:c:p:35-47 is not listed on IDEAS
- repec:eee:crpeac:v:22:y:2011:i:3:p:316-332 is not listed on IDEAS
- repec:eee:accfor:v:37:y:2013:i:1:p:15-28 is not listed on IDEAS
- repec:eee:accfor:v:37:y:2013:i:4:p:315-324 is not listed on IDEAS
- Weber, Stefan, 2014. "Der Einfluss von Steuern auf Corporate Social Responsibility-Instrumente: Dargestellt am Beispiel von Spenden," arqus Discussion Papers in Quantitative Tax Research 159, arqus - Arbeitskreis Quantitative Steuerlehre.
- repec:kap:jbuset:v:147:y:2018:i:3:d:10.1007_s10551-015-2978-5 is not listed on IDEAS
- repec:eee:accfor:v:38:y:2014:i:4:p:258-273 is not listed on IDEAS
- Huseynov, Fariz & Klamm, Bonnie K., 2012. "Tax avoidance, tax management and corporate social responsibility," Journal of Corporate Finance, Elsevier, vol. 18(4), pages 804-827.
- Mihai-Bogdan AFRASINEI & Iuliana Eugenia GEORGESCU & Costel ISTRATE, 2016. "The Influence Of The Connections Of Romanian Non-Listed Firms To Tax Havens On Their Profitability," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 8(4), pages 572-596, December.
- Asongu, Simplice A & Nwachukwu, Jacinta C., 2016.
"Transfer Mispricing as an Argument for Corporate Social Responsibility,"
75413, University Library of Munich, Germany.
- Simplice Asongu & Jacinta C. Nwachukwu, 2016. "Transfer Mispricing as an Argument for Corporate Social Responsibility," Working Papers 16/031, African Governance and Development Institute..
- Paolo Antonetti & Stan Maklan, 2016. "An Extended Model of Moral Outrage at Corporate Social Irresponsibility," Journal of Business Ethics, Springer, vol. 135(3), pages 429-444, May.
- Diego Ravenda & Josep Argilés-Bosch & Maika Valencia-Silva, 2015. "Labor Tax Avoidance and Its Determinants: The Case of Mafia Firms in Italy," Journal of Business Ethics, Springer, vol. 132(1), pages 41-62, November.
- Antonetti, Paolo & Anesa, Mattia, 2017. "Consumer reactions to corporate tax strategies: The role of political ideology," Journal of Business Research, Elsevier, vol. 74(C), pages 1-10.
- repec:eee:accfor:v:39:y:2015:i:1:p:1-18 is not listed on IDEAS
- Elaine Doyle & Jane Frecknall-Hughes & Barbara Summers, 2014. "Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size," Journal of Business Ethics, Springer, vol. 122(4), pages 623-641, July.
- Jeffrey, Cynthia & Perkins, Jon D., 2015. "The association between energy taxation, participation in an emissions trading system, and the intensity of carbon dioxide emissions in the European Union," The International Journal of Accounting, Elsevier, vol. 50(4), pages 397-417.
- repec:eee:accfor:v:37:y:2013:i:1:p:1-14 is not listed on IDEAS
- Hanna Filipczyk, 2015. "Impact of the Credit Rating Agencies on the Financial Crisis 2007–2009," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 18(4), pages 111-127, December.
- repec:eee:crpeac:v:33:y:2015:i:c:p:5-23 is not listed on IDEAS
- Krichewsky, Damien, 2014. "The socially responsible company as a strategic second-order observer: An Indian case," MPIfG Discussion Paper 14/10, Max Planck Institute for the Study of Societies.
- repec:eee:accoun:v:52:y:2017:i:4:p:303-318 is not listed on IDEAS
- repec:eee:crpeac:v:22:y:2011:i:8:p:811-827 is not listed on IDEAS
- AnnMarie Bennett & Breda Murphy, 2017. "The Tax Profession: Tax Avoidance and the Public Interest," Economics, Finance and Accounting Department Working Paper Series n286-17.pdf, Department of Economics, Finance and Accounting, National University of Ireland - Maynooth.
- repec:eee:worbus:v:53:y:2018:i:2:p:177-193 is not listed on IDEAS
More about this item
KeywordsTax avoidance; Corporate social responsibility; Hypocrisy;
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accfor:v:34:y:2010:i:3:p:153-168. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dana Niculescu). General contact details of provider: https://www.journals.elsevier.com/accounting-forum .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.