Corporate social responsibility and tax aggressiveness: An empirical analysis

Lanis, R; Richardson, G

Corporate social responsibility and tax aggressiveness: An empirical analysis

Lanis, R

Richardson, G

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Publication Type:: Journal Article
Citation:: Journal of Accounting and Public Policy, 2012, 31 (1), pp. 86 - 108
Issue Date:: 2012-01-01

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Field	Value	Language
dc.contributor.author	Lanis, R https://orcid.org/0000-0002-1821-8345	en_US
dc.contributor.author	Richardson, G	en_US
dc.date.issued	2012-01-01	en_US
dc.identifier.citation	Journal of Accounting and Public Policy, 2012, 31 (1), pp. 86 - 108	en_US
dc.identifier.issn	0278-4254	en_US
dc.identifier.uri	http://hdl.handle.net/10453/18910
dc.description.abstract	This study examines the association between corporate social responsibility (CSR) and corporate tax aggressiveness. Based on a sample of 408 publicly listed Australian corporations for the 2008/2009 financial year, our regression results show that the higher the level of CSR disclosure of a corporation, the lower is the level of corporate tax aggressiveness. We find a negative and statistically significant association between CSR disclosure and tax aggressiveness which holds across a number of different regression model specifications, thus more socially responsible corporations are likely to be less tax aggressive in nature. Finally, the regression results from our additional analysis indicate that the social investment commitment and corporate and CSR strategy (including the ethics and business conduct) of a corporation are important elements of CSR activities that have a negative impact on tax aggressiveness. © 2011 Elsevier Inc.	en_US
dc.relation.ispartof	Journal of Accounting and Public Policy	en_US
dc.relation.isbasedon	10.1016/j.jaccpubpol.2011.10.006	en_US
dc.subject.classification	Accounting	en_US
dc.title	Corporate social responsibility and tax aggressiveness: An empirical analysis	en_US
dc.type	Journal Article
utslib.citation.volume	1	en_US
utslib.citation.volume	31	en_US
utslib.for	150107 Taxation Accounting	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.issue	1	en_US
pubs.publication-status	Published	en_US
pubs.volume	31	en_US

Abstract:

This study examines the association between corporate social responsibility (CSR) and corporate tax aggressiveness. Based on a sample of 408 publicly listed Australian corporations for the 2008/2009 financial year, our regression results show that the higher the level of CSR disclosure of a corporation, the lower is the level of corporate tax aggressiveness. We find a negative and statistically significant association between CSR disclosure and tax aggressiveness which holds across a number of different regression model specifications, thus more socially responsible corporations are likely to be less tax aggressive in nature. Finally, the regression results from our additional analysis indicate that the social investment commitment and corporate and CSR strategy (including the ethics and business conduct) of a corporation are important elements of CSR activities that have a negative impact on tax aggressiveness. © 2011 Elsevier Inc.

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http://hdl.handle.net/10453/18910