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http://ssrn.com/abstract=1904002
 
 

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Corporate Social Responsibility and Tax Aggressiveness


Grant A. Richardson


City University of Hong Kong - Department of Accountancy

Roman Lanis


University of Technology Sydney (UTS); Financial Research Network (FIRN)

August 2, 2011

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions

Abstract:     
This study examines the association between corporate social responsibility and corporate tax aggressiveness. Based on a sample of 408 publicly listed Australian corporations for the 2008/2009 financial year, our regression results indicate that the higher the level of corporate social responsibility disclosure of a corporation, the lower is the level of tax aggressiveness. We find a negative and statistically significant association between corporate social responsibility disclosure and tax aggressiveness which holds across a number of different regression model specifications. Accordingly, our results show that more socially responsible corporations are likely to deter tax aggressive activities. 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.

Number of Pages in PDF File: 50

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Date posted: August 3, 2011 ; Last revised: August 9, 2011

Suggested Citation

Richardson, Grant A. and Lanis, Roman, Corporate Social Responsibility and Tax Aggressiveness (August 2, 2011). 2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions. Available at SSRN: http://ssrn.com/abstract=1904002 or http://dx.doi.org/10.2139/ssrn.1904002

Contact Information

Grant A. Richardson
City University of Hong Kong - Department of Accountancy ( email )
83 Tat Chee Avenue
Kowloon
Hong Kong
27887923 (Phone)
27887944 (Fax)
Roman Lanis (Contact Author)
University of Technology Sydney (UTS) ( email )
Haymarket, Ultimo
PO Box 123
Sydney, NSW 2007
Australia
Financial Research Network (FIRN)
C/- University of Queensland Business School
St Lucia, 4071 Brisbane
Queensland
Australia
HOME PAGE: http://www.firn.org.au

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