CEO After-Tax Compensation Incentives and Corporate Tax Avoidance

241 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence (2012, background): “…we include the home-country statutory tax rate as a control variable.19 With respect to the other country-level control variables, prior research provides evidence that management incentives impact tax avoidance (Phillips 2003; Rego and Wilson 2008; Hanlon and Heitzman 2009; Gaertner 2010).”
The Role of Managerial Ability in Corporate Tax Avoidance (2017, unknown): “Prior research also shows that executive compensation incentives influence corporate tax avoidance policies (e.g., Rego and Wilson 2012, Armstrong et al. 2012, Gaertner 2014).”
Institutional Ownership and Corporate Tax Avoidance: New Evidence (2017, background): “Tax avoidance increases after-tax income, and CEOs are reported in Graham et al. (2014) to believe that it can be used to increase earnings per share (EPS).”