Construct · 1 fields · 1 citations

agency view of tax avoidance: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Taxation

the view that corporate tax avoidance and managerial rent extraction are complements, so obscure tax structures can also shelter insider diversion.

In taxation, agency view of tax avoidance refers to the view that corporate tax avoidance and managerial rent extraction are complements, so obscure tax structures can also shelter insider diversion. This meaning comes from Desai (2006) in Journal of Financial Economics.[1]

Unit
Recovery means
Measured by

Run it through the Collider, or take the citations with you.

See how agency view of tax avoidance sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in Collider Export BibTeX Report this entry

Nearby constructs

Desai-Dharmapala hypothesis1 fields · 1 citationsanchor · a standalone construct agency6 fields · 12 citationsjingle · one name, six constructs avoidance2 fields · 3 citationsjingle · one word, two carriers

References

Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145-179. https://doi.org/10.1016/j.jfineco.2005.02.002

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct