Valuation implications of socially responsible tax avoidance: Evidence from the electricity industry
Journal of Accounting and Public Policy(2022)
Abstract
•Investors place a premium on socially responsible tax avoidance.•Reputational costs of tax avoidance not present for socially responsible tax avoidance.•Socially responsible tax avoidance increases the value of other forms of tax avoidance.•Socially responsible tax avoidance generates reputational capital.
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Key words
H25,H26,Q56
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