This article will address the question whether publicly traded US corporations owe a duty to their shareholders to minimize their corporate tax burden in any way that they may be able to get away with from a purely legal perspective. First, however, to render the subsequent discussion a bit more concrete, I will describe a recently unveiled case study of corporate tax aggressiveness.
Business Organizations Law | Law | Tax Law
Date of this Version
Working Paper Citation
Avi-Yonah, Reuven S., "Just Say No: Corporate Taxation and Corporate Social Responsibility" (2014). Law & Economics Working Papers. 102.