Tax Aggressiveness, Corporate Social Responsibility, and Ownership Structure
作者： Suzanne Landry , Manon Deslandes , Anne Fortin
DOI: 10.2139/SSRN.2304653
关键词: Double taxation 、 Tax credit 、 Shareholder value 、 Reputation 、 Accounting 、 Corporate social responsibility 、 Business 、 Tax reform 、 Indirect tax 、 Public economics 、 Social responsibility
摘要: … that family firms are less tax aggressive than non-family firms. … that firms with a low CSR score are more tax aggressive than … Are family firms more tax aggressive than non-family firms? …
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