Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/323331 
Year of Publication: 
2024
Citation: 
[Journal:] International Tax and Public Finance [ISSN:] 1573-6970 [Volume:] 32 [Issue:] 2 [Publisher:] Springer US [Place:] New York [Year:] 2024 [Pages:] 466-500
Publisher: 
Springer US, New York
Abstract: 
Abstract We examine the relation between corporate social responsibility [CSR] and international profit shifting. We find consistent evidence that CSR is adversely related to profit shifting within European and US multinational firms. Additional results document that less profit shifting occurs in multinational firms that show high performance in the social or corporate governance dimensions. For US multinational firms, we find that the CSR performance is negatively related to profit shifting, particularly if a multinational firm faces fewer reputational concerns or competitive threats. Our findings point to a corporate culture in which, for international tax planning through profit shifting, CSR and tax payments complement each other.
Subjects: 
Profit shifting
Corporate social responsibility
Tax avoidance
Corporate governance
Persistent Identifier of the first edition: 
Additional Information: 
H25;H26;M14
Creative Commons License: 
cc-by Logo
Document Type: 
Article
Document Version: 
Published Version
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