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2 hits:
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

Working Paper

Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful

Ralf Ewert, Rainer Niemann
CESifo, Munich, 2010
CESifo Working Paper No. 3301