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...

Full description

Bibliographic Details
Main Author: Gaertner, Fabio B.
Other Authors: Dhaliwal, Dan S.
Language:en
Published: The University of Arizona. 2011
Online Access:http://hdl.handle.net/10150/145277