Just Say No: Corporate Taxation and Corporate Social Responsibility

35 Pages Posted: 10 Apr 2014 Last revised: 12 Nov 2014

Date Written: April 13, 2014


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.

Keywords: Corporate tax, corporate social responsibility, tax shelters, BEPS

JEL Classification: H26

Suggested Citation

Avi-Yonah, Reuven S., Just Say No: Corporate Taxation and Corporate Social Responsibility (April 13, 2014). U of Michigan Public Law Research Paper No. 402; U of Michigan Law & Econ Research Paper No. 14-010. Available at SSRN: https://ssrn.com/abstract=2423045 or http://dx.doi.org/10.2139/ssrn.2423045

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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