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Does executive compensation reflect equity risk incentives and corporate tax avoidance? : a Japanese perspective
Ohnuma, Hiroshi - In: Corporate ownership & control : international … 11 (2013/14) 2, pp. 60-71
Persistent link: https://www.econbiz.de/10011337795
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A theory of tax avoidance : managerial incentives for tax planning in a multi-task principal-agent model
Ewert, Ralf; Niemann, Rainer - 2014
We derive determinants of tax avoidance by means of a multi-task principal-agent model. We extend prevailing models by integrating both corporate and individual income taxation as well as by including tax planning effort in the agent’s action portfolio. Our model shows novel and apparently...
Persistent link: https://www.econbiz.de/10010367166
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Are CEOs incentivized to avoid corporate taxes? : empirical evidence on managerial bonus contracts
Schmittdiel, Heiner - 2014
In this paper, we test empirically whether there is a relationship between corporate income taxes and CEO bonus … explanation is that managers require to be compensated for the additional risk inherent in running an aggressive tax strategy. In …
Persistent link: https://www.econbiz.de/10010346227
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Management compensation, monitoring and aggressive corporate tax planning
Steinhoff, Melanie - 2015
The empirical literature shows that management incentives often reduce corporate tax aggressiveness. Focussing on the riskiness of tax aggressiveness this paper offers one explanation for the observed negative relation. Using an agency framework, I analyze the manager's choice of effort...
Persistent link: https://www.econbiz.de/10010530039
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Tax aggressiveness in private family firms : an agency perspective
Steijvers, Tensie; Niskanen, Mervi - In: Journal of family business strategy 5 (2014) 4, pp. 347-357
Persistent link: https://www.econbiz.de/10010465776
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A Theory of Tax Avoidance -- Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model
Ewert, Ralf - 2014
We derive determinants of tax avoidance by means of a multi-task principal-agent model. We extend prevailing models by integrating both corporate and individual income taxation as well as by including tax planning effort in the agent's action portfolio. Our model shows novel and apparently...
Persistent link: https://www.econbiz.de/10013051278
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Are CEOS Incentivized to Avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts
Schmittdiel, Heiner - 2014
In this paper, we test empirically whether there is a relationship between corporate income taxes and CEO bonus … explanation is that managers require to be compensated for the additional risk inherent in running an aggressive tax strategy. In … greater tax planning opportunities, for example by virtue of size or operations abroad, are more likely to condition the CEO …
Persistent link: https://www.econbiz.de/10013054117
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The effect of corporate governance mechanisms and managerial incentives on corporate tax avoidance in Indonesia
Perdana, R. Y. F.; Yuniasih, Rafika - In: Competition and cooperation in economics and business : …, (pp. 115-120). 2018
Persistent link: https://www.econbiz.de/10011948848
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Do generalist CEOs engage in more tax avoidance than specialist CEOs?
Kabir, Muhammad; Rashid, Harun - In: Accounting and business research 54 (2024) 5, pp. 525-551
Persistent link: https://www.econbiz.de/10014576897
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Tax avoidance and corporate investments
Hossain, Mahmud; Lobo, Gerald J.; Mitra, Santanu - In: Review of Pacific Basin financial markets and policies … 25 (2022) 2, pp. 1-53
Persistent link: https://www.econbiz.de/10013370938