In an era when consumers believe that businesses should engage in corporate social
responsibility (CSR), it is vital to understand how it affects consumers' willingness to pay …

In response to discussions about large multinational enterprises' tax planning activities,
legislators around the world have adopted numerous regulations to increase corporate tax …

Managers expect that firms' investments that increase the level of Corporate Social
Responsibility (CSR) or reduce the level of Corporate Social Irresponsibility (CSiR) will …

Prevailing criticism of tax minimization strategies is impacting contemporary business
decisions. While extant research has focused on an alleged 'moral'shift among large …

Background The COVID-19 pandemic and the climate emergency threaten progress in
reaching many of the Sustainable Development Goal (SDG) targets by 2030. The under-5 …

To what extent do US consumers change their purchase behavior or, in the extreme, boycott
companies based on negative information about corporate tax activities? Practitioner …

Our study aims to analyze the current state of, and avenues for, future studies into the tax risk
literature. The construct of the corporate tax risk (tax uncertainty) has increasingly begun to …

Purpose This study aims to contribute to the debate about the place of corporate taxation in
corporate social responsibility (CSR) by reviewing the present state of research, offering a …

European regulation mandates public country-by-country reporting for banks and is
expected to increase costs of tax haven activities. We hand-collect data from IFRS …

In recent years, academic researchers, policymakers, and the public have increasingly
focused on the tax avoidance behavior of corporations. At the same time, firms are …