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Tax and Corporate Governance [Hardcover]

Wolfgang Sch�n (Editor)

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Book Description

Publication Date: April 28 2008 | ISBN-10: 3540772758 | ISBN-13: 978-3540772750 | Edition: 2008

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.

#outer_postBodyPS { display: none; } #psGradient { display: none; } #psPlaceHolder { display: none; } #psExpand { display: none; } 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.

Product Details

Hardcover: 441 pages
Publisher: Springer; 2008 edition (April 28 2008)
Language: English
ISBN-10: 3540772758
ISBN-13: 978-3540772750
Product Dimensions: 15.6 x 2.5 x 23.4 cm
Shipping Weight: 821 g
Amazon Bestsellers Rank: #1,294,705 in Books (See Top 100 in Books)

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From the Back Cover

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.

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