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Taxation and Strategic Corporate Social Responsibility in a Mixed Duopoly With Foreign Ownership

Kadohognon Sylvain Ouattara

Manchester School2025https://doi.org/10.1111/manc.12521article
AJG 2ABDC B
Weight
0.37

What the paper says

ABSTRACT This paper investigates the relationship between foreign ownership, Corporate Social Responsibility (CSR), and optimal taxation policy in a mixed duopoly framework. The findings reveal that foreign ownership can negatively impact CSR activities, especially when foreign‐owned firms compete with public firms. The analysis further suggests that taxation policies should be tailored to both the level of foreign ownership and the firm's CSR engagement. Specifically, subsidies are recommended for low levels of foreign ownership, while taxes become more appropriate as foreign ownership increases. Extensions of the analysis consider the effects of public firm privatization, efficiency gaps, and changes in the timing of strategic decisions.

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https://doi.org/https://doi.org/10.1111/manc.12521

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@article{kadohognon2025,
  title        = {{Taxation and Strategic Corporate Social Responsibility in a Mixed Duopoly With Foreign Ownership}},
  author       = {Kadohognon Sylvain Ouattara},
  journal      = {Manchester School},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1111/manc.12521},
}

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Taxation and Strategic Corporate Social Responsibility in a Mixed Duopoly With Foreign Ownership

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.