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Agreement between the People's Republic of China and the Government of the United Kingdom of Great Britain and Northern Ireland for the reciprocal avoidance of double taxation and...

Großbritannien - In: China economic news : CEN (1986)

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New German law to combat VAT evasion in ecommerce

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Profit-Based Compensation and Corporate Tax Evasion

Chang, Jing Jun - In: Journal of Economics and Management 7 (2011) 2, pp. 185-198

This paper attempts to analyze corporate tax evasion in a principal-agent framework. We assume that the firm's profit is positively related to managerial effort and that the executive compensation is profit-based. In addition, we consider the situation where the manager might underreport the...

Persistent link: https://www.econbiz.de/10009216313