Equity compensation and tax avoidance : disentangling managerial incentives from tax benefits and reexamining the effect of shareholder rights
Year of publication: |
2017
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Authors: | Seidman, Jeri ; Stomberg, Bridget |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 39.2017, 2, p. 21-41
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Subject: | tax avoidance | equity incentives | tax benefits from equity compensation | Steuervermeidung | Tax avoidance | Führungskräfte | Managers | Leistungsentgelt | Performance pay | Steuervergünstigung | Tax incentive | Managervergütung | Executive compensation | Aktienoption | Stock option | Corporate Governance | Corporate governance |
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