Abstract

There is an increasing attention on the morality of corporate tax strategies (CTSs) (Dowling 2014). Scholars argue for the need to include tax planning decisions in the analysis of an organization’s CSR profile (Dowling 2014; Sikka 2010; Scheffer 2013). Hardeck and Hertl (2014) provide initial evidence that consumers are willing to punish companies adopting aggressive CTSs and likely to reward responsible CTSs.

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