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: Suggested Citation