Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/323331 
Erscheinungsjahr: 
2024
Quellenangabe: 
[Journal:] International Tax and Public Finance [ISSN:] 1573-6970 [Volume:] 32 [Issue:] 2 [Publisher:] Springer US [Place:] New York, NY [Year:] 2024 [Pages:] 466-500
Verlag: 
Springer US, New York, NY
Zusammenfassung: 
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.
Schlagwörter: 
Profit shifting
Corporate social responsibility
Tax avoidance
Corporate governance
JEL: 
H25
H26
M14
Persistent Identifier der Erstveröffentlichung: 
Creative-Commons-Lizenz: 
cc-by Logo
Dokumentart: 
Article
Dokumentversion: 
Published Version

Datei(en):
Datei
Größe





Publikationen in EconStor sind urheberrechtlich geschützt.