A Theory of Tax Avoidance - Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model
Year of publication: |
2014
|
---|---|
Authors: | Ewert, Ralf ; Niemann, Rainer |
Institutions: | CESifo |
Subject: | tax avoidance | principal-agent theory | tax planning | multi-task models | corporate governance |
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