Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights

IF 1.3 Q3 BUSINESS, FINANCE

Journal of the American Taxation Association Pub Date : 2017-10-06 DOI:10.2308/ATAX-51755

Jeri K. Seidman, Bridget Stomberg

引用次数: 27

Abstract

ABSTRACT: Much empirical evidence is consistent with properly incentivized executives engaging in more tax avoidance. However, other studies provide evidence consistent with tax avoidance facilitat...

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股权补偿与避税：管理激励与税收利益的脱钩与股东权利效力的再检验

摘要：许多实证证据与适当激励高管参与更多避税行为是一致的。然而，其他研究提供了与避税便利性一致的证据。。。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of the American Taxation Association BUSINESS, FINANCE-

CiteScore

3.20

自引率

12.50%

发文量