cash effective tax rate (proxies of corporate tax avoidance), suggesting that responsible firms are more involved in tax avoidance as compared to less responsible firms. Their findings are robust against different control variables. Additionally, to the best of the authors' knowledge, the paper is one of the first to document an empirical association between CSR and corporate tax avoidance of Chinese listed companies. Discuss.

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This seems to be a statement about a research paper which discusses the correlation between Corporate Social Responsibility CSR and tax avoidance espe... View the full answer