, Volume 47, Issue 3, pp 37–44 | Cite as

The Social Irresponsibility of Corporate Tax Avoidance: Taking CSR to the bottom line

  • John Christensen
  • Richard Murphy
Thematic Section


Tax revenues are the lifeblood of democratic government and the social contract, but the majority of multinational businesses have been structured so as to enable tax avoidance in every jurisdiction in which they operate. John Christensen and Richard Murphy of the tax justice network argue that policy measures are required to redress the distortions that have arisen as globalized companies have left nationally based tax regimes floundering. Businesses should adopt corporate social responsibility standards on taxation, including requirements to publish all necessary accounting information and to refrain from the use of profits-laundering vehicles created without substantial economic purpose.


tax havens economic development financial transparency democracy 


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Copyright information

© Society for International Development 2004

Authors and Affiliations

  • John Christensen
  • Richard Murphy

There are no affiliations available

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