Authors
Karie Davis-Nozemack, Georgia Institute of Technology
Robert Bird, University of Connecticut
Research Question Addressed
How does tax avoidance raise issues related to sustainability?
Primary Findings
Three negative externalities reveal that tax avoidance should be understood not only as a social problem but also as an enterprise problem. Sustainability, as an analytical framework, can guide firms in shaping a sound tax strategy. Using a resource-first perspective of sustainability is superior to the lens of corporate social responsibility for considering the negative externalities of tax avoidance.