Main Article Content
This Article examines corporate tax trends in the context of the pressing global issue of climate change. Multinational corporations play a huge role in the global economy. We argue that the role of for-profit corporations should not be limited to making short-term profits for their shareholders. If corporations benefit from corporate tax reductions, some of that benefit should be shared with society. This Article explores the connection between climate change and corporate activity through a new lens: corporate tax policy. It expands the current inquiry about the impact of taxes on corporations by connecting that discussion to the impact of multinational corporate activity on the global environment. To date, while research has been done on the interaction between corporate tax avoidance and corporate social responsibility, no research has examined the connection between the global trend of corporate tax rate cuts and the increasingly important influence of corporate environmental social responsibility. This Article begins to fill that gap by making a qualitative inquiry into the interaction between effective corporate tax rates, corporate tax cuts, and corporate social responsibility.