Theft and Taxes
收藏NBER2004-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w10978
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资源简介：
This paper analyzes the interaction between corporate taxes and corporate governance. We show that the characteristics of a taxation system affect the extraction of private benefits by company insiders. A higher tax rate increases the amount of income insiders divert and thus worsens governance
提供机构：
美国国家经济研究局
创建时间：
2004-12-01
