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Published online by Cambridge University Press:  30 July 2009

Joseph Bankman
Affiliation:
Stanford University
Alan J. Auerbach
Affiliation:
University of California, Berkeley
James R. Hines, Jr.
Affiliation:
University of Michigan, Ann Arbor
Joel Slemrod
Affiliation:
University of Michigan, Ann Arbor
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Publisher: Cambridge University Press
Print publication year: 2007

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References

Bankman, Joseph. 1994. “The Structure of Silicon Valley Start-Ups.” UCLA Law Review 41(7): 1737–1768.Google Scholar
Bankman, Joseph. 2003. “The Story of INDOPCO: What Went Wrong in the Capitalization v. Deduction Debate?” In Caron, Paul, ed., Tax Stories. (New York: Foundation Press), pp. 183–206.Google Scholar
Bankman, Joseph. 2004. “The Tax Shelter Problem.” National Tax Journal 57(4): 925–936.CrossRefGoogle Scholar
Bankman, Joseph, and Simmons, Daniel. 2003. “Has California Broken the Tax Shelter Logjam?Tax Notes 101(9): 1111–1115.Google Scholar
Bhagat, Sanjai, and Black, Bernard. 2002. “The Noncorrelation Between Board Independence and Long-Term Firm Performance.” Journal of Corporation Law 27(2): 231–273.Google Scholar
Cremers, K. J. Martijn, and Nair, Vinay B.. 2005. “Governance Mechanisms and Equity Prices.” Journal of Finance 60(6): 2859–2894.CrossRefGoogle Scholar
Desai, Mihir A. 2003. “The Divergence Between Book Income and Tax Income.” In Poterba, James M., ed., Tax Policy and the Economy, vol. 17. (Cambridge, MA: NBER and MIT Press), pp. 169–206.Google Scholar
Desai, Mihir A., and Dharmapala, Dhammika. 2006. “Corporate Tax Avoidance and High-Powered Incentives.” Journal of Financial Economics 79(1): 145–179.CrossRefGoogle Scholar
Gompers, Paul, Ishii, Joy, and Metrick, Andrew. 2003. “Corporate Governance and Equity Prices.” Quarterly Journal of Economics 118(1): 107–155.CrossRefGoogle Scholar
Graham, John R., and Tucker, Alan L.. 2006. “Tax Shelters and Corporate Debt Policy.” Journal of Financial Economics 81(3): 563–594.CrossRefGoogle Scholar
Manzon, Gil Jr., and Plesko, George. 2002. “The Relation Between Financial and Tax Reporting Measures of Income.” Tax Law Review 55(2): 175–214.Google Scholar
Oyer, Paul, and Schaefer, Scott. 2005. “Why Do Firms Give Stock Options to All Employees?: An Empirical Examination of Alternative Theories.” Journal of Financial Economics 76(1): 99–132.CrossRefGoogle Scholar
Slemrod, Joel. 2004. “The Economics of Corporate Tax Selfishness.” National Tax Journal 57(4): 877–899.CrossRefGoogle Scholar

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  • Comments
  • Edited by Alan J. Auerbach, University of California, Berkeley, James R. Hines, Jr., University of Michigan, Ann Arbor, Joel Slemrod, University of Michigan, Ann Arbor
  • Book: Taxing Corporate Income in the 21st Century
  • Online publication: 30 July 2009
  • Chapter DOI: https://doi.org/10.1017/CBO9780511510823.015
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  • Comments
  • Edited by Alan J. Auerbach, University of California, Berkeley, James R. Hines, Jr., University of Michigan, Ann Arbor, Joel Slemrod, University of Michigan, Ann Arbor
  • Book: Taxing Corporate Income in the 21st Century
  • Online publication: 30 July 2009
  • Chapter DOI: https://doi.org/10.1017/CBO9780511510823.015
Available formats
×

Save book to Google Drive

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Google Drive.

  • Comments
  • Edited by Alan J. Auerbach, University of California, Berkeley, James R. Hines, Jr., University of Michigan, Ann Arbor, Joel Slemrod, University of Michigan, Ann Arbor
  • Book: Taxing Corporate Income in the 21st Century
  • Online publication: 30 July 2009
  • Chapter DOI: https://doi.org/10.1017/CBO9780511510823.015
Available formats
×