ax avoidance is not the only negative aspect of corporate behaviour that affects government fiscal revenues. The pressure to reduce tax rates in order to attract investment which governments are often subject to from multilateral development institutions, and the broader context of ‘tax competition’ between countries, also undermine the ability of governments to obtain adequate fiscal resources. Contrary to current practices, corporate responsibility would involve a company agreeing not to lobby or pressure host governments to provide it with more favourable tax treatment. This might be consistent with the increasing emphasis within CSR on ‘responsible lobbying’.