Saving the Planet by Cutting Corporate Taxes: A Comparative Case Study Analysis

23 Fla. Tax Rev. 238 (2019)

55 Pages Posted: 13 May 2020

See all articles by Roberta F. Mann

Roberta F. Mann

University of Oregon School of Law

Fiona Martin

UNSW Business School

Bill Butcher

University of New South Wales

Date Written: February 27, 2020

Abstract

This Article examines corporate tax trends in the context of the pressing global issue of climate change. Multinational corporations play a huge role in the global economy. We argue that the role of for-profit corporations should not be limited to making short-term profits for their shareholders. If corporations benefit from corporate tax reductions, some of that benefit should be shared with society. This Article explores the connection between climate change and corporate activity through a new lens: corporate tax policy. It expands the current inquiry about the impact of taxes on corporations by connecting that discussion to the impact of multinational corporate activity on the global environment. To date, while research has been done on the interaction between corporate tax avoidance and corporate social responsibility, no research has examined the connection between the global trend of corporate tax rate cuts and the increasingly important influence of corporate environmental social responsibility. This Article begins to fill that gap by making a qualitative inquiry into the interaction between effective corporate tax rates, corporate tax cuts, and corporate social responsibility.

Keywords: Corporations; corporate tax; corporate social responsibility; environmental social responsibility

JEL Classification: K22, K32, K34

Suggested Citation

Mann, Roberta F. and Martin, Fiona Anne and Butcher, Bill, Saving the Planet by Cutting Corporate Taxes: A Comparative Case Study Analysis (February 27, 2020). 23 Fla. Tax Rev. 238 (2019). Available at SSRN: https://ssrn.com/abstract=3579498

Roberta F. Mann (Contact Author)

University of Oregon School of Law ( email )

1515 Agate Street
Eugene, OR Oregon 97403
United States
541-346-3854 (Phone)
541-346-1564 (Fax)

Fiona Anne Martin

UNSW Business School ( email )

UNSW Business School
High St
Sydney, NSW 2052
Australia

Bill Butcher

University of New South Wales

Disability Innovation Institute
UNSW, Randwick
Sydney, 2052
Australia

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