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2 hits:
Working Paper

Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting -

Jan Thomas Martini, Rainer Niemann, Dirk Simons
CESifo, Munich, 2014
CESifo Working Paper No. 4908

Working Paper

A Theory of Tax Avoidance - Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model

Ralf Ewert, Rainer Niemann
CESifo, Munich, 2014
CESifo Working Paper No. 4851