TY  - BOOK
AU  - Limor Riza
PY  - 2021
CY  - Berlin, Germany
PB  - Peter Lang Verlag
SN  - 0531-7312
TI  - The Impact of Corporate Taxation on the Principal Agent Problem
UR  - https://www.peterlang.com/document/1096181
N2  - The principal agent problem has been widely addressed in the literature, primarily as part of organizational law and financial theory. The literature has thus far ignored the role tax law plays in addressing principal agent problems. On occasion, it has referred to one section or another in the Internal Revenue Code that supports corporate law, but it has not yet concretely highlighted tax law’s impact on agency problems, much less tax law as a mechanism to address these problems. This work is based on the proposition that we can use corporate tax law to mitigate the agency problem. It examines the agency problem through the eyes of tax law. Prima facie, a direct relationship between tax legislation and the principal agent problem may seem questionable, however, this work attempts to verify quite the opposite.
KW  - Agency-Theorie, Steuerrecht, Tax law, Law and Economics, Corporate governance, Agency Costs, Corporate taxation, Principal Agent Problem, Unternehmen
LA  - English
ER  -