Tax and Corporate Governance

Overview

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.

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Paperback (Softcover reprint of hardcover 1st ed. 2008)
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Overview

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.

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Product Details

Table of Contents

The Link between Taxation and Corporate Governance.- The Link between Taxation and Corporate Governance.- Good Corporate Governance: The Tax Dimension.- Tax and Corporate Governance: An Economic Approach.- Tax and Corporate Governance: A Legal Approach.- Report on the Discussion.- The Influence of Tax on Corporate Behavior.- Financial and Tax Accounting: Transparency and “Truth”.- Taxation, Accounting and Transparency: The Interaction of Financial and Tax Accounting.- Taxation, Accounting and Transparency: The Missing Trinity of Corporate Life.- Tax and the Separation of Ownership and Control.- Tax and the Separation of Ownership and Control — Comment on the paper by Steven Bank and Brian R. Cheffins.- Tax and the Separation of Ownership and Control — Comment on the paper by Steven Bank and Brian R. Cheffins.- Report on the Discussion.- The Influence of Corporate Governance on Tax Strategy and Compliance.- Corporate Social Responsibility and Strategic Tax Behavior.- Corporate Social Responsibility and Strategic Tax Behavior — Comment on the paper by Reuven S. Avi-Yonah.- Tax Risk Management and Board Responsibility.- Report on the Discussion.- Tax Shelters, Business Behavior and Professional Responsibilities.- Disclosure and Civil Penalty Rules in the U.S. Legal Response to Corporate Tax Shelters.- Disclosure and Civil Penalty Rules in the U.S. Legal Response to Corporate Tax Shelters — Comment on the paper by Daniel Shaviro.- Tax Shelter Disclosure and Civil Penalty Rules — Comment on the paper by Daniel Shaviro.- Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230.- Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230 — Comment on the paper by Michael J. Desmond.- Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230 — Comment on the paper by Michael J. Desmond.- Shelters, Schemes, and Abusive Transactions: Why Today’s Thoughtful U.S. Tax Advisors Should Tell Their Clients to “Just Say No”.- Report on the Discussion.- Taxation and Corporate Governance — The State of the Art.- Taxation and Corporate Governance — The State of the Art.

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