The impact of intrafirm incentive conflicts on the interplay between tax incidence and economic efficiency
Year of publication: |
2023
|
---|---|
Authors: | Fan, Qintao ; Johnson, Nicole Bastian ; Pfeiffer, Thomas |
Subject: | corporate taxes | informational rents | investment | managerial entrenchment | tax incidence | Theorie | Theory | Steuerinzidenz | Tax incidence | Steuerwirkung | Tax effects | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Prinzipal-Agent-Theorie | Agency theory | Effizienz | Efficiency |
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