Hasan, Iftekhar; Karavitis, Panagiotis; Kazakis, Pantelis; … - 2019
In this work we investigate the relationship between corporate social responsibility (CSR) and profit shifting. First …, we employ worldwide data for parent firms and their foreign subsidiaries to derive a profit shifting measure. Then … with profit shifting. In addition, we find this relationship to be stronger in parent firms in countries under the …