Laguir, Issam; Staglianò, Raffaele - In: Economics Bulletin 34 (2014) 3, pp. 1361-1368
We explore how powerful CEOs manage the tax aggressiveness (TAG) of their firms. The agency view suggests that CEOs invest in TAG to enhance their own private benefits. On the contrary, the stream of corporate social responsibility theories argues that CEOs avoid investment in TAG as, although a...