This study examines the effect of three measures of corporate social responsibility (CSR) — corporate governance, community and diversity on tax avoidance in firms that use auditor‐provided tax services. This is one of the first studies, to our knowledge, to empirically relate tax avoidance,...

We study how short-selling pressure affects tax aggressiveness using the pilot program on short sales in Regulation SHO. Using a difference-in-differences approach, we find that higher short-selling pressure significantly reduces tax aggressiveness. To explain the reduction, we offer a simple...

The main objective of this article is to study the impact of CSR effect on tax aggression and its impact over Pakistani firm’ value. One important factor effecting tax aggressiveness is corporate social responsibility and its further impact on Pakistani firms value. 42 manufacturing firms...

This study provides empirical evidence on the relationship between corporate social responsibility and tax planning. In line with the reasoning of Davis et al.(2016) and Mao (2019), firms were divided into two groups based on the connection between their level of corporate social responsibility...