Just Say No: Corporate Taxation and Corporate Social Responsibility
Reuven S. Avi-Yonah
University of Michigan Law School
April 13, 2014
U of Michigan Public Law Research Paper No. 402
U of Michigan Law & Econ Research Paper No. 14-010
This article will address the question whether publicly traded US corporations owe a duty to their shareholders to minimize their corporate tax burden in any way that they may be able to get away with from a purely legal perspective. First, however, to render the subsequent discussion a bit more concrete, I will describe a recently unveiled case study of corporate tax aggressiveness.
Number of Pages in PDF File: 35
Keywords: Corporate tax, corporate social responsibility, tax shelters, BEPS
JEL Classification: H26
Date posted: April 10, 2014 ; Last revised: November 12, 2014
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