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

Kadohognon Sylvain Ouattara

Manchester School, 2025, vol. 93, issue 5, 485-501

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.

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1111/manc.12521

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:manchs:v:93:y:2025:i:5:p:485-501

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=1463-6786

Access Statistics for this article

Manchester School is currently edited by Keith Blackburn

More articles in Manchester School from University of Manchester Contact information at EDIRC.
Bibliographic data for series maintained by Wiley Content Delivery ().