Catherine Acosta Garcia

Smoke and mirrors or walk the talk? An analysis of Corporate Tax Avoidance and Corporate Social Responsibility for multinational corporations

Doctoral guidance committee: Prof. dr. Isabelle Verleyen (Ghent University, main supervisor), Prof. dr. Annelies Roggeman (Ghent University, co-supervisor), Prof. dr. Saskia Crucke (Ghent University), Prof. dr. Katharina Nicolay (University of Mannheim)
My research focuses on the relationship between income tax avoidance and corporate social responsibility for multinational corporations and the integration of taxes within the realm of the corporate social responsibility. More specifically, I investigate, from a quantitative research perspective, how institutional factors influence the corporate social approach of taxes within corporations in an international setting, and how tax transparency measures affect corporate social responsibility performance of European multinational corporations.