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Editorial

Logic Journal of the IGPL 9 (2):139-140 (2001)

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  1. Consumer Reactions to Corporate Tax Strategies: Effects on Corporate Reputation and Purchasing Behavior.Inga Hardeck & Rebecca Hertl - 2014 - Journal of Business Ethics 123 (2):309-326.
    On the basis of an interdisciplinary approach linking taxation, marketing, and corporate social responsibility, the present research investigates the effects of media reports on aggressive and responsible corporate tax strategies (CTSs) on corporate success with consumers. By means of two laboratory experiments (N = 150, 360), we analyze the effects of the CTSs on corporate reputation, consumer purchase intention, and the consumer’s willingness to pay. Our results suggest that aggressive CTSs diminish corporate success with consumers, whereas responsible CTSs enhance it. (...)
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