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Consumer Reactions to Corporate Tax Strategies: Effects on Corporate Reputation and Purchasing Behavior

Inga Hardeck & Rebecca Hertl

Journal of Business Ethics 123 (2):309-326 (2014)

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Corporate Social Responsibility: A Three-Domain Approach.Mark S. Schwartz & Archie B. Carroll - 2003 - Business Ethics Quarterly 13 (4):503-530.details Abstract:Extrapolating from Carroll’s four domains of corporate social responsibility (1979) and Pyramid of CSR (1991), an alternative approach to conceptualizing corporate social responsibility (CSR) is proposed. A three-domain approach is presented in which the three core domains of economic, legal, and ethical responsibilities are depicted in a Venn model framework. The Venn framework yields seven CSR categories resulting from the overlap of the three core domains. Corporate examples are suggested and classified according to the new model, followed by a discussion (...) Download Export citation Bookmark 127 citations
Corporate social responsibility theories: Mapping the territory. [REVIEW]Elisabet Garriga & Domènec Melé - 2004 - Journal of Business Ethics 53 (1-2):51-71.details The Corporate Social Responsibility (CSR) field presents not only a landscape of theories but also a proliferation of approaches, which are controversial, complex and unclear. This article tries to clarify the situation, mapping the territory by classifying the main CSR theories and related approaches in four groups: (1) instrumental theories, in which the corporation is seen as only an instrument for wealth creation, and its social activities are only a means to achieve economic results; (2) political theories, which concern themselves (...) Download Export citation Bookmark 394 citations
Opportunity Platforms and Safety Nets: Corporate Citizenship and Reputational Risk.Charles J. Fombrun, Naomi A. Gardberg & Michael L. Barnett - 2000 - Business and Society Review 105 (1):85-106.details Download Export citation Bookmark 97 citations
(1 other version)Research methods in taxation ethics: Developing the defining issues test (dit) for a tax-specific scenario. [REVIEW]Elaine Doyle, Jane Frecknall-Hughes & Barbara Summers - 2009 - Journal of Business Ethics 88 (1):35 - 52.details This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test (DIT) originally developed by Rest [1979a, Development in Judging Moral Issues (Univer sity of Minnesota Press, Minneapolis, MN); 1979b, Defining Issues Test (University of Minnesota Press, Minneapolis, MN)], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context-(and profession-) specific test, (...) Download Export citation Bookmark 12 citations
Editorial.J. Cunningham & D. Gabbay - 2001 - Logic Journal of the IGPL 9 (2):139-140.details Download Export citation Bookmark 1 citation
Linking Ethics and Risk Management in Taxation: Evidence from an Exploratory Study in Ireland and the UK.Elaine M. Doyle, Jane Frecknall Hughes & Keith W. Glaister - 2009 - Journal of Business Ethics 86 (2):177-198.details Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débâcle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems (...) Download Export citation Bookmark 9 citations

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