Taxation, Corporate Social Responsibility and the Business Enterprise

  title={Taxation, Corporate Social Responsibility and the Business Enterprise},
  author={R. Avi-Yonah},
  journal={CGN: Corporate Social Responsibility/Corporate Citizenship (Topic)},
  • R. Avi-Yonah
  • Published 2009
  • Business
  • CGN: Corporate Social Responsibility/Corporate Citizenship (Topic)
Under the aggregate or nexus of contracts view of the corporation, which is the dominant view among contemporary corporate scholars, corporate social responsibility (CSR) is an illegitimate attempt by managers to tax shareholders without their consent, and leads to managers being unaccountable to the shareholders that elected them. If so, management can be argued also to have a responsibility to maximize shareholder profits by minimizing corporate taxes as much as possible, and the state has no… Expand
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