caa a22 4500 605485631 CHVBK 20210128100442.0 cr unu---uuuuu 210128e20150301xx s 000 0 eng 10.1007/s10551-014-2052-8 doi (NATIONALLICENCE)springer-10.1007/s10551-014-2052-8 Is Corporate Social Responsibility Performance Associated with Tax Avoidance? [Elektronische Daten] [Roman Lanis, Grant Richardson] This study examines whether corporate social responsibility performance is associated with corporate tax avoidance. Employing a matched sample of 434 firm-year observations (i.e., 217 tax-avoidant and 217 non-tax-avoidant firm-year observations) from the Kinder, Lydenberg, and Domini database over the period 2003-2009, our logit regression results show that the higher the level of CSR performance of a firm, the lower the likelihood of tax avoidance. Our results indicate that more socially responsible firms are likely to display less tax avoidance. Finally, the results from our additional analysis show that the CSR categories community relations and diversity represent particularly important elements of CSR performance that reduce tax avoidance. Springer Science+Business Media Dordrecht, 2014 Society nationallicence Corporate social responsibility nationallicence Tax avoidance nationallicence Lanis Roman Accounting Discipline Group, UTS School of Business, University of Technology, Sydney, Corner of Quay Street and Ultimo Road, 2000, Haymarket, Sydney, NSW, Australia aut Richardson Grant Discipline of Accounting and Information System, The Business School, University of Adelaide, 10 Pulteney Street, 5005, Adelaide, SA, Australia aut Journal of Business Ethics Springer Netherlands 127/2(2015-03-01), 439-457 0167-4544 127:2<439 2015 127 10551 https://doi.org/10.1007/s10551-014-2052-8 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2052-8 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Lanis Roman Accounting Discipline Group, UTS School of Business, University of Technology, Sydney, Corner of Quay Street and Ultimo Road, 2000, Haymarket, Sydney, NSW, Australia aut NATIONALLICENCE 700 1- Richardson Grant Discipline of Accounting and Information System, The Business School, University of Adelaide, 10 Pulteney Street, 5005, Adelaide, SA, Australia aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 127/2(2015-03-01), 439-457 0167-4544 127:2<439 2015 127 10551