Theoretical analysis of non-deductible expenses : implications for the design of compensation contracts
Yutaro Murakami, Toshiaki Wakabayashi
| Year of publication: |
2024
|
|---|---|
| Authors: | Murakami, Yutaro ; Wakabayashi, Toshiaki |
| Published in: |
Journal of accounting and public policy. - Amsterdam : Elsevier, ISSN 1873-2070, ZDB-ID 2013296-7. - Vol. 45.2024, Art.-No. 107195, p. 1-18
|
| Subject: | Deductible limit | Flexibility of tax policy | Non-deductible expenses | Principal-agent model | Theorie | Theory | Prinzipal-Agent-Theorie | Agency theory | Steuerpolitik | Tax policy | Steuervergünstigung | Tax incentive |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2024.107195 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015056825