Companies compete to maximize returns and the public’s opinion about corporations’ social responsibility directly affects financial performance. Multinational corporations in the United States pay the highest taxes in the world. These taxes should be used to engage positively in society. This Article suggests a new standard for the Corporate Social Responsibility Theory that includes tax practices. T the public should be informed corporations’ corporate tax haven involvement, jurisdictions, amount of income generated, tax benefits received, and the effective tax rate in each jurisdiction and worldwide.
Doron Narotzki, CORPORATE SOCIAL RESPONSIBILITY AND TAXATION: A CHANCE TO DEVELOP THE THEORY, 39 W. New Eng. L. Rev. 539 (2017), http://digitalcommons.law.wne.edu/lawreview/vol39/iss4/5