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The Misuse Of Tax Incentives To Align Management-Shareholder Interests, James R. Repetti Jan 1997

The Misuse Of Tax Incentives To Align Management-Shareholder Interests, James R. Repetti

Boston College Law School Faculty Papers

The U.S. tax system contains many provisions which are intended to align management of large publicly traded companies more closely to stockholders. This article shows that many of the tax provisions that have been adopted are of questionable effectiveness because they fail to address the complexities of stockholder-management relations in attempting to motivate management to act in the best interests of stockholders. The article proposes that rather than Congress attempting to identify the best way that it can use the tax system to motivate management, Congress should eliminate tax provisions which subsidize management's inefficiencies in order to encourage ...


Incipit Lex Mercatoria, Que, Quando, Ubi, Inter Quos Et De Quibus Sit: El Tratado De Lex Mercatoria En El Little Red Book De Bristol, Daniel Coquillette Dec 1996

Incipit Lex Mercatoria, Que, Quando, Ubi, Inter Quos Et De Quibus Sit: El Tratado De Lex Mercatoria En El Little Red Book De Bristol, Daniel Coquillette

Daniel R. Coquillette

No abstract provided.