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Corporate Social Responsibility and Corporate Taxation
Corporate Social Responsibility (CSR) is a hot topic, also in the area of taxation. Politicians talk about “gray areas” from which companies should stay clear. Do companies have a moral obligation to pay more taxes than what is required by law? If so, who is to judge what is to be the right amount of tax? These are some of the questions dealt with in a report by Roger Persson Österman and Carl Svernlöv.