TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, March 15, 2007

Desai Presents Taxation and Corporate Governance Today at UCLA

Ucla_4Desai_1 Mihir A. Desai (Harvard Business School) presents Taxation and Corporate Governance: An Economic Framework at UCLA today as part of its Tax Policy and Public Finance Workshop Series, moderated by Kirk Stark & Eric Zolt.  Here is the abstract:

How do the tax system and corporate governance arrangements interact? This chapter begins by reviewing an emerging literature that explores how agency problems create such interactions and provides evidence on the importance of those interactions. This literature, however, has neglected how taxation can interact with the various mechanisms that have arisen to ameliorate the corporate governance problem, such as concentrated ownership, accounting and information systems, high-powered incentives, financing choices, payout policy, and the market for corporate control. The remainder of the chapter outlines interactions between these mechanisms and the tax system that may prove fruitful areas for future research.

http://taxprof.typepad.com/taxprof_blog/2007/03/desai_presents_.html

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