This study investigates the influence of three interest groups—businesses, the tax profession, and civil society—on tax rules in the context of the Organisation for Economic Co‐operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) project. Our study is important as prior...

This study investigates the influence of three interest groups—businesses, the tax profession, and civil society—on tax rules in the context of the Organization for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) project. Our study is important as prior...

This paper investigates the influence of firms, the tax profession, and civil society on tax legislation in the context of the OECD Base Erosion and Profit Shifting (BEPS) project against international tax avoidance. Based on content analysis, we simultaneously study two lobbying levers that...

This study examines how dimensions of culture influence variations in views about the link between corporate tax payments and corporate social responsibility (CSR). Using textual analysis and a newly-developed set of keywords unique to a tax setting, we analyze 4,438 CSR reports from 24...

This research investigates the impact of corporate tax strategies (i.e., tax avoidance and non-avoidance) on consumers' corporate social responsibility (CSR) perceptions, willingness to pay (WTP), and attitude toward the firm in two laboratory experiments (n = 409) in the United States and...