search query: @author Desai, M.A. / total: 7
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| Author: | Desai, M.A. Dyck, A. Zingales, L. |
| Title: | Theft and taxes |
| Journal: | Journal of Financial Economics
2007 : JUN, VOL. 84:3, p. 591-623 |
| Index terms: | corporate governance taxation Russia international |
| Language: | eng |
| Abstract: | This paper examines the interaction btw. corporate (here as: corp.) taxes and corp. governance (as: gov). The corp. tax system design is shown to affect the amount of private benefits extracted by company insiders. Also, the quality of the corp. gov. system is shown to affect the sensitivity of tax revenues to tax changes. Analyzing of a tax enforcement crackdown in Russia and cross-country data on tax changes support this 2-way interaction btw. corp. gov. and corp. taxation. |
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