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http://ssrn.com/abstract=1760073
 
 

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Corporate Social Responsibility and Tax Aggressiveness: An Examination of Unrecognized Tax Benefits


Luke Watson


University of Florida - Fisher School of Accounting

November 3, 2011

2011 American Taxation Association Midyear Meeting Paper: New Faculty/Doctoral Student Research Session

Abstract:     
I examine the relationship between corporate social responsibility (CSR) and tax aggressiveness using unrecognized tax benefit (UTB) disclosures. The empirical results of this study indicate that socially irresponsible firms have larger total UTBs than socially conscious firms, indicating greater tax aggressiveness. I interpret the results to be consistent with socially conscious firms’ CSR reputations attracting consumers and investors with similar values or social norms, thereby discouraging tax aggressiveness. Meanwhile, socially irresponsible firms are not as constrained by social norms, so they may pursue aggressive tax strategies without fear of stakeholder retribution. Overall, the evidence is consistent with CSR reducing tax aggressiveness.

Number of Pages in PDF File: 39

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Date posted: February 11, 2011 ; Last revised: November 20, 2012

Suggested Citation

Watson, Luke, Corporate Social Responsibility and Tax Aggressiveness: An Examination of Unrecognized Tax Benefits (November 3, 2011). 2011 American Taxation Association Midyear Meeting Paper: New Faculty/Doctoral Student Research Session. Available at SSRN: http://ssrn.com/abstract=1760073 or http://dx.doi.org/10.2139/ssrn.1760073

Contact Information

Luke Watson (Contact Author)
University of Florida - Fisher School of Accounting ( email )
Warrington College of Business
PO Box 117166
Gainesville, FL 32611-7166
United States
352-273-0208 (Phone)
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