This paper addresses two questions. First, from the perspective of the corporation, should the corporation cooperate and pay the corporate tax, or should it engage in "strategic" tax behavior designed to minimize or eliminate its corporate tax burden? Second, from the perspective of the state, should the state use the corporate tax just to raise revenue, or should it also try to use it as a regulatory tool to steer corporate behavior in directions that it deems beneficial to society? The paper argues that whatever our view of the nature of the corporation and of the legitimacy of corporate social responsibility, corporations should not be permitted to engage in strategic behavior that is designed solely to minimize their taxes, while the state should use the corporate tax as a regulatory tool.
Avi-Yonah, Reuven S. "企業の社会的責任と戦略的租税行動" [Corporate Social Responsibility and Strategic Tax Behavior]. K. Koga, Translator. 大阪経大論集 [J. Osaka Univ. Econ.] 65, no. 5 (2015): 161-74. (Originally published under the same title in Tax and Corporate Governance, edited by W. Schön, 183-98. MPI Studies on Intellectual Property, Competition and Tax Law, 3. Berlin: Springer Verlag, 2008.)