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Corporate tax avoidance and high-powered incentives
Journal of Financial Economics · 2005 · Vol. 79(1) · pp. 145–179
Mihir A. Desai✉(National Bureau of Economic Research)Dhammika Dharmapala(University of Connecticut)
Corporate Taxation and AvoidanceAuditing, Earnings Management, GovernanceCorporate Finance and GovernanceIncentiveTax avoidanceCorporate taxAccrualCorporate governanceCompensation (psychology)BusinessPublic economicsMonetary economicsExecutive compensation
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