Tax and Corporate Governance

  • Wolfgang Schön
Conference proceedings

DOI: 10.1007/978-3-540-77276-7

Part of the MPI Studies on Intellectual Property, Competition and Tax Law book series (MSIP, volume 3)

Table of contents

  1. Front Matter
    Pages I-XV
  2. The Link between Taxation and Corporate Governance

    1. Front Matter
      Pages 1-1
    2. Jeffrey P. Owens
      Pages 9-12
    3. Mihir A. Desai, Dhammika Dharmapala
      Pages 13-30
    4. Stefan Mayer
      Pages 63-67
  3. The Influence of Tax on Corporate Behavior

  4. The Influence of Corporate Governance on Tax Strategy and Compliance

About these proceedings

Introduction

The interaction of tax and corporate governance forms an emerging issue both in business and administrative practice and in academic research. International organisations (OECD, EC) have begun to explore the effects corporate governance rules exert on the tax policy of large business; governments try to employ corporate and securities law as a means to further their fiscal interest. Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered extensively by leading authors.

Keywords

Accounting Compliance Corporate Governance Governance Social Responsibility Tax Shelters Taxation

Editors and affiliations

  • Wolfgang Schön
    • 1
  1. 1.Max Planck Institute for Intellectual Property, Competition and Tax LawMunichGermany

Bibliographic information

  • Copyright Information Springer-Verlag Berlin Heidelberg 2008
  • Publisher Name Springer, Berlin, Heidelberg
  • eBook Packages Business and Economics
  • Print ISBN 978-3-540-77275-0
  • Online ISBN 978-3-540-77276-7