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Internal Control vs External Manipulation: A Model of Corporate Income Tax Evasion

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2010Optimal self-employment income tax enforcement87 cited
2004The Economics of Corporate Tax Selfishness

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2004Corporate Tax Evasion with Agency Costs68 cited

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2012Schedule UTP: Stock Price Reaction and Economic Consequences40 cited

2013Determinants and Consequences of Corporate Tax Avoidance37 cited

2019CEO Severance Pay and Corporate Tax Planning35 cited

2006Corporate and Personal Income Tax Declarations34 cited

2020Tax evasion, firm’s value and governance: evidence from Tunisian Stock Exchange30 cited

2019Escape from the USA: Government debt-to-GDP ratio, country tax competitiveness, and US-OECD cross-border M&As30 cited

2011Aggressive Tax Strategies and Corporate Tax Governance: an Institutional Approach28 cited

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2020How Internal Control Protects Shareholders' Welfare: Evidence from Tax Avoidance in China26 cited

2014Planejamento tributário eficiente: uma análise de sua relação com o risco de mercado26 cited

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