Internal control versus extenal manipulation : a model of corporate income tax evasion
Year of publication: |
2005
|
---|---|
Authors: | Chen, Kong-pin ; Chu, C. Y. Cyrus |
Published in: |
The Rand journal of economics. - Hoboken, NJ : Wiley, ISSN 0741-6261, ZDB-ID 798131-4. - Vol. 36.2005, 1, p. 151-164
|
Subject: | Prinzipal-Agent-Theorie | Agency theory | Körperschaftsteuer | Corporate income tax | Steuerstrafrecht | Criminal tax law |
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