Tax and Corporate Governance

Front Matter....Pages I-XV
Front Matter....Pages 1-1
The Link between Taxation and Corporate Governance....Pages 3-8
Good Corporate Governance: The Tax Dimension....Pages 9-12
Tax and Corporate Governance: An Economic Approach....Pages 13-30
Tax and Corporate Governance: A Legal Approach....Pages 31-61
Report on the Discussion....Pages 63-67
Front Matter....Pages 69-69
Financial and Tax Accounting: Transparency and “Truth”....Pages 71-92
Taxation, Accounting and Transparency: The Interaction of Financial and Tax Accounting....Pages 93-100
Taxation, Accounting and Transparency: The Missing Trinity of Corporate Life....Pages 101-110
Tax and the Separation of Ownership and Control....Pages 111-161
Tax and the Separation of Ownership and Control — Comment on the paper by Steven Bank and Brian R. Cheffins....Pages 163-170
Tax and the Separation of Ownership and Control — Comment on the paper by Steven Bank and Brian R. Cheffins....Pages 171-176
Report on the Discussion....Pages 177-179
Front Matter....Pages 181-181
Corporate Social Responsibility and Strategic Tax Behavior....Pages 183-198
Corporate Social Responsibility and Strategic Tax Behavior — Comment on the paper by Reuven S. Avi-Yonah....Pages 199-203
Tax Risk Management and Board Responsibility....Pages 205-220
Report on the Discussion....Pages 221-225
Front Matter....Pages 227-227
Disclosure and Civil Penalty Rules in the U.S. Legal Response to Corporate Tax Shelters....Pages 229-255
Disclosure and Civil Penalty Rules in the U.S. Legal Response to Corporate Tax Shelters — Comment on the paper by Daniel Shaviro....Pages 257-260
Tax Shelter Disclosure and Civil Penalty Rules — Comment on the paper by Daniel Shaviro....Pages 261-263
Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230....Pages 265-275
Front Matter....Pages 227-227
Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230 — Comment on the paper by Michael J. Desmond....Pages 277-282
Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230 — Comment on the paper by Michael J. Desmond....Pages 283-287
Shelters, Schemes, and Abusive Transactions: Why Today’s Thoughtful U.S. Tax Advisors Should Tell Their Clients to “Just Say No”....Pages 289-350
Report on the Discussion....Pages 351-353
Front Matter....Pages 355-355
Taxation and Corporate Governance — The State of the Art....Pages 357-425