Corporate Tax Avoidance and High Powered Incentives
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- Desai, Mihir A. & Dharmapala, Dhammika, 2006. "Corporate tax avoidance and high-powered incentives," Journal of Financial Economics, Elsevier, vol. 79(1), pages 145-179, January.
- Mihir Desai & Dhammika Dharmapala, "undated". "Corporate Tax Avoidance and High Powered Incentives," American Law & Economics Association Annual Meetings 1006, American Law & Economics Association.
- Mihir A. Desai & Dhammika Dharmapala, 2004. "Corporate Tax Avoidance and High Powered Incentives," NBER Working Papers 10471, National Bureau of Economic Research, Inc.
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More about this item
Keywords
Incentive Compensation; Tax Avoidance; Tax Evasion; Diversion; Tax Shelters; Stock Options;All these keywords.
JEL classification:
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- J33 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Compensation Packages; Payment Methods
- J40 - Labor and Demographic Economics - - Particular Labor Markets - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2004-04-25 (Accounting and Auditing)
- NEP-CFN-2004-07-11 (Corporate Finance)
- NEP-PBE-2004-07-11 (Public Economics)
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