The impact of intrafirm incentive conflicts on the interplay between tax incidence and economic efficiency
Qintao Fan, Nicole Bastian Johnson, Thomas Pfeiffer
| Year of publication: |
2023
|
|---|---|
| Authors: | Fan, Qintao ; Johnson, Nicole Bastian ; Pfeiffer, Thomas |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 40.2023, 4, p. 2173-2202
|
| 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 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3846.12871 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014442829