Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Corporate tax evasion with agency costs

8 references·16 citing·45 second hop

FromToDepth

this work references cited by second hop

References

1979Moral Hazard and Observability8,358 cited
1972Income tax evasion: a theoretical analysis4,964 cited
1978Monopoly and product quality3,305 cited
1979Optimal contracts and competitive markets with costly state verification3,201 cited
1979Incentive Compatibility and the Bargaining Problem1,983 cited
1974Income tax evasion: A theoretical analysis950 cited
1984A complete solution to a class of principal-agent problems with an application to the control of a self-managed firm648 cited
2003What Can We Infer about a Firm's Taxable Income from Its Financial Statements?321 cited

Cited by

2018WHAT MOTIVATES TAX COMPLIANCE?453 cited
2016Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries342 cited
2012Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States273 cited
2015Corruption and firm tax evasion251 cited
2015Tax Avoidance and the Implications of Weak Internal Controls194 cited
2008The importance of IRS monitoring to debt pricing in private firms☆182 cited
2007The economics of earnings manipulation and managerial compensation

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

175 cited

2005Corporate Tax Avoidance and Firm Value168 cited

2017Does Information Asymmetry Affect Corporate Tax Aggressiveness?160 cited

2013Government ownership, corporate governance and tax aggressiveness: evidence from China157 cited

2016IRS and corporate taxpayer effects of geographic proximity149 cited

2017Can Paying “Too Much” or “Too Little” Tax Contribute to Forced CEO Turnover?148 cited

2018Public tax-return disclosure144 cited

2003Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives140 cited

2016Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis139 cited

2014Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects138 cited