The principal agent problem has been widely addressed in the literature, primarily as part of organizational law and financial theory. The literature has thus far igred the role tax law plays in addressing principal agent problems. On occasion, it has referred to one section or ather in the Internal Revenue Code that supports corporate law, but it has t yet concretely highlighted tax law's impact on agency problems, much less tax law as a mechanism to address these problems. This work is based on the proposition that we can use corporate tax law to mitigate the agency problem. It examines the agency problem through the eyes of tax law. Prima facie, a direct relationship between tax legislation and the principal agent problem may seem questionable, however, this work attempts to verify quite the opposite.
Peter Lang AG
Date of Publication
Economics: Professional & General
Europaische Hochschulschriften / European University Studies / Publications Universitaires Europeennes Reihe 2: Rechtswissenschaft / Series 2: Law / Serie 2: Droit