Corporate Tax Avoidance and High Powered Incentives
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下载链接：
https://www.nber.org/papers/w10471
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资源简介：
This paper analyzes the links between corporate tax avoidance, the growth of high-powered incentives for managers, and the structure of corporate governance. We develop and test a simple model that highlights the role of complementarities between tax sheltering and managerial diversion in
提供机构：
美国国家经济研究局
创建时间：
2004-05-01
