We review research on the organizational causes (how do organizations contribute?) and
consequences (how are organizations affected?) of economic inequality. Our review of 151 …

Multinational companies have been a force for good but, unfortunately, some misbehave.
Our comprehensive literature review on multinationals' misbehavior reveals three ideas …

Building on the concept of externalities, we propose an explanation of how multinationals
can contribute to the enactment of the United Nations' Sustainable Development Goals as …

Low tax morale is associated with domestic tax evasion. We find evidence of cross-border
equity flows designed to evade taxes in low tax morale countries. Using Foreign Portfolio …

Corporate tax planning by the multinational enterprise (MNE), that is, the MNE's ability to
plan its tax affairs by using a multitude of strategies to reduce its tax bills legally, is a central …

The abuse of transfer pricing by multinational enterprises (MNEs) is a topical issue the world
over. Abusive transfer pricing results in the erosion of tax bases and profit shifting from …

This paper examines the moral and legal underpinnings of corporate tax avoidance. Cast in
terms of a totemic symbol that brand tax avoidance as within the purview of the law, the …

Purpose The purpose of this study is to investigate the effect of audit fees, auditors' quality
and board ownership on tax aggressiveness in Thailand. Design/methodology/approach …

This paper presents an investigation of the relationship between home country institutional
quality and EMNE investments in tax havens. We develop a conceptual framework that …

Family firms have been associated with an enhanced propensity for corporate social
responsibility (CSR), but does this imply that family firms have a reduced propensity for …