Tax and Corporate Governance: An Economic Approach
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Publisher
Springer Berlin Heidelberg
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http://link.springer.com/content/pdf/10.1007/978-3-540-77276-7_3.pdf
Reference72 articles.
1. See DESAI/DHARMAPALA/FUNG, Taxation and the Evolution of Aggregate Corporate Ownership Concentration, in: AUERBACH/HINES/SLEMROD (eds.), Taxing Corporate Income in the 21st Century, 345–383 (2007) for a discussion of the Berle-Means argument (cf. BERLE/MEANS, The Modern Corporation and Private Property (1932)).
2. For more on tax shelters, see e.g. BANKMAN, The Tax Shelter Problem, 57 National Tax Journal 925–36 (2004) and WEISBACH, Ten Truths about Tax Shelters, 55 Tax Law Review 215–253 (2002).
3. DESAI/ DYCK/ ZINGALES, Theft and Taxes, 84 Journal of Financial Economics 591–623 (2007).
4. DESAI/ DHARMAPALA, Corporate Tax Avoidance and High Powered Incentives, 79 Journal of Financial Economics 145–179 (2006).
5. See DESAI/DHARMAPALA, id.
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