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Controlling Shareholders’ Incentive and Corporate Tax Avoidance – A Natural Experiment in China
Li, Oliver Zhen - 2017
The split share structure reform in China aligned the incentive of controlling shareholders with that of minority shareholders by granting trading rights to previously non-tradable shares. We find that the reform increases firms' tax avoidance activities that are value-enhancing. However, the...
Persistent link: https://www.econbiz.de/10012973472
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Do External Labor Market Incentives Motivate CEOs to Adopt More Aggressive Corporate Tax Reporting Preferences?
Kubick, Thomas R. - 2016
Building on recent theory, we find strong and robust evidence that external labor market incentives motivate CEOs to … find that the tax aggressiveness-labor market incentives relation varies in the cross-section consistently with theory. We …
Persistent link: https://www.econbiz.de/10013002716
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Investment, accounting, and the salience of the corporate income tax
Edgerton, Jesse - 2012
Persistent link: https://www.econbiz.de/10009667145
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Investment, accounting, and the salience of the corporate income tax
Edgerton, Jesse - 2012
Persistent link: https://www.econbiz.de/10009719304
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Do external labor market incentives motivate CEOs to adopt more aggressive corporate tax reporting preferences?
Kubick, Thomas R.; Lockhart, G. Brandon - In: The journal of corporate finance : contracting, … 36 (2016), pp. 255-277
Persistent link: https://www.econbiz.de/10011453394
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Investment, accounting, and the salience of the corporate income tax
Edgerton, Jesse - 2011
Persistent link: https://www.econbiz.de/10009405702
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Fiscal incentives and corporate tax saving
Lall, Vinay D. - 1983
Persistent link: https://www.econbiz.de/10002377403
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Zu den Anreizwirkungen der Unternehmenssteuerreform
Deuverden, Kristina van - In: Wirtschaft im Wandel 6 (2000) 4, pp. 83-90
Persistent link: https://www.econbiz.de/10001456370
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Tax incentives in India
Agarwal, Manju - In: Finance India : the quarterly journal of Indian … 1 (1987) 1, pp. 27-57
Persistent link: https://www.econbiz.de/10001071840
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State Business Tax Incentives after Ohio Incentives Decision
Plattner, Robert D. - 2006
The author says that there will be more public debate of incentives as a result of the U.S. Supreme Court's decision in …
Persistent link: https://www.econbiz.de/10012779924