CEO After-tax Compensation Incentives and Corporate Tax Avoidance
I examine the association between CEOs' after-tax incentives and their firms' levels of tax avoidance. Economic theory holds that firms should compensate CEOs on an after-tax basis when the expected tax savings generated from incentive alignment outweigh the incremental compensation demand...
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Language: | en |
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The University of Arizona.
2011
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Online Access: | http://hdl.handle.net/10150/145277 |