Abstract

http://ssrn.com/abstract=2423141
 


 



A Framework on Mandating versus Incentivizing Corporate Social Responsibility


Margaret Ryznar


Indiana University Robert H. McKinney School of Law

Karen E. Woody


Independent

April 9, 2014

Marquette Law Review, Forthcoming

Abstract:     
There are two primary but different methods of controlling behavior, whether it is the behavior of individuals or corporations: to incentivize it or to regulate it. Governments are in a unique position to employ either or both options because of their ability to pass regulatory schemes and to extend tax incentives. This article analyzes the two methods of shaping corporate behavior, examining the regulation issue through the case of the conflict minerals provision of the Dodd Frank Act and examining the taxation issue through several examples of corporate tax incentives. This article contributes to this field of literature by setting out a framework for analyzing the efficacy of regulations and incentives directed at shaping corporate behavior and corporate social responsibility.

Number of Pages in PDF File: 29

Keywords: corporations, corporate tax, tax, taxation, incentive, Dodd Frank, regulation, corporate social responsibility, corporate behavior

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Date posted: April 11, 2014 ; Last revised: April 15, 2014

Suggested Citation

Ryznar, Margaret and Woody, Karen E., A Framework on Mandating versus Incentivizing Corporate Social Responsibility (April 9, 2014). Marquette Law Review, Forthcoming. Available at SSRN: http://ssrn.com/abstract=2423141

Contact Information

Margaret Ryznar (Contact Author)
Indiana University Robert H. McKinney School of Law ( email )
530 West New York Street
Indianapolis, IN 46202
United States

Karen E. Woody
Independent ( email )
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