Just Say No: Corporate Taxation and Corporate Social Responsibility

Source: Reuven S. Avi-Yonah, University of Michigan Law & Econ Research Paper No. 14-010, April 13, 2014

From the abstract:
This article will address the question whether publicly traded US corporations owe a duty to their shareholders to minimize their corporate tax burden in any way that they may be able to get away with from a purely legal perspective. First, however, to render the subsequent discussion a bit more concrete, I will describe a recently unveiled case study of corporate tax aggressiveness.