Africa CSR–Tax Planning: Supporting Analysis Outputs and Data-Provenance Documentation

Supporting aggregate analytical outputs, model-specification information and data-provenancedocumentation for the manuscript “Corporate Social Responsibility and Corporate Tax Planningin Africa: Does Institutional Quality Matter?”. The public record intentionally excludes theunderlying row-level firm-year dataset, firm identifiers, source-level extraction records andprivate quality-control ledger during peer review. The accompanying workbook reports thestatistical results and provenance sensitivities needed to understand and audit the manuscript’smain claims. The controlled coverage-extended sample contains 487 firm-year observations from43 firms in 13 countries; 284 CSR observations are directly observed and 203 are model-completed.The positive direct CSR association does not survive the directly observed-CSR restriction,while contemporaneous institutional-quality moderation remains unsupported.