---
_id: '5009'
abstract:
- lang: eng
  text: When analyzing the influence of taxation on agency conflicts between firm
    owners and managers, one can draw on theoretical principal–agent literature from
    various research fields. In recent years, this interdisciplinary research has
    grown significantly covering research with regards to optimal compensation, investment
    decisions, tax avoidance and transfer pricing while analyzing the effects of corporate
    income taxes, wage taxes, bonus taxes and shareholder taxes. Our paper provides
    a comprehensive review of analytical literature that studies the influence of
    taxation on agency conflicts between firm owners and managers. Above and beyond
    summarizing research findings, we discuss how taxes are commonly implemented in
    agency models, derive empirical predictions, and identify research gaps for future
    tax research.
author:
- first_name: Thomas
  full_name: Bauer, Thomas
  last_name: Bauer
- first_name: Thomas
  full_name: Kourouxous, Thomas
  id: '66936'
  last_name: Kourouxous
- first_name: Peter
  full_name: Krenn, Peter
  last_name: Krenn
citation:
  ama: 'Bauer T, Kourouxous T, Krenn P. Taxation and Agency Conflicts between Firm
    Owners and Managers: A Review. <i>Business Research</i>. 2018;11(1):33-76.'
  apa: 'Bauer, T., Kourouxous, T., &#38; Krenn, P. (2018). Taxation and Agency Conflicts
    between Firm Owners and Managers: A Review. <i>Business Research</i>, <i>11</i>(1),
    33–76.'
  bibtex: '@article{Bauer_Kourouxous_Krenn_2018, title={Taxation and Agency Conflicts
    between Firm Owners and Managers: A Review}, volume={11}, number={1}, journal={Business
    Research}, author={Bauer, Thomas and Kourouxous, Thomas and Krenn, Peter}, year={2018},
    pages={33–76} }'
  chicago: 'Bauer, Thomas, Thomas Kourouxous, and Peter Krenn. “Taxation and Agency
    Conflicts between Firm Owners and Managers: A Review.” <i>Business Research</i>
    11, no. 1 (2018): 33–76.'
  ieee: 'T. Bauer, T. Kourouxous, and P. Krenn, “Taxation and Agency Conflicts between
    Firm Owners and Managers: A Review,” <i>Business Research</i>, vol. 11, no. 1,
    pp. 33–76, 2018.'
  mla: 'Bauer, Thomas, et al. “Taxation and Agency Conflicts between Firm Owners and
    Managers: A Review.” <i>Business Research</i>, vol. 11, no. 1, 2018, pp. 33–76.'
  short: T. Bauer, T. Kourouxous, P. Krenn, Business Research 11 (2018) 33–76.
date_created: 2018-10-30T12:18:42Z
date_updated: 2022-01-06T07:01:34Z
department:
- _id: '187'
- _id: '635'
intvolume: '        11'
issue: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://link.springer.com/content/pdf/10.1007%2Fs40685-017-0054-y.pdf
oa: '1'
page: 33-76
publication: Business Research
status: public
title: 'Taxation and Agency Conflicts between Firm Owners and Managers: A Review'
type: journal_article
user_id: '68607'
volume: 11
year: '2018'
...