Tax Shelters or Efficient Tax Planning? A Theory of The Firm Perspective On the Economic Substance Doctrine
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References listed on IDEAS
- Aghion, Philippe & Tirole, Jean, 1997. "Formal and Real Authority in Organizations," Journal of Political Economy, University of Chicago Press, vol. 105(1), pages 1-29, February.
- Daron Acemoglu & Philippe Aghion & Rachel Griffith & Fabrizio Zilibotti, 2010.
"Vertical Integration and Technology: Theory and Evidence,"
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More about this item
- C24 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Truncated and Censored Models; Switching Regression Models; Threshold Regression Models
- D02 - Microeconomics - - General - - - Institutions: Design, Formation, Operations, and Impact
- D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2013-06-04 (Accounting & Auditing)
- NEP-ALL-2013-06-04 (All new papers)
- NEP-PBE-2013-06-04 (Public Economics)
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