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The impact of deductibility limits on compensation contracts : a theoretical examination
Halperin, Robert, (2001)
Tax policy effectiveness as measured by responses to limits placed on the deduction of executive compensation
Smith, Toni, (2003)
CEO bonus pay, tax policy, and earnings management
Reitenga, Austin, (2002)
The perceived instability of tax legislation and its effect on consumption-investment decisions
Halperin, Robert, (1983)
Tax evasion and the low penalty, low audit rate phenomenon
Halperin, Robert, (1988)