The role of corporate taxes on corporate governance (Own-initiative opinion) - Related links

European Commission

Study on directors’ duties and sustainable corporate governance  (Publications Office of the EU)

Inception impact assessment - Ares(2020)4034032 

The Debt-Equity Tax Bias: consequences and solutions

European Parliament

Legislative Proposal on Sustainable Corporate Governance

Other organisations

Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions (report, 05.2011, IMF) 

The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates (WORKING PAPER N. 65 - 2016)

Corporate Income Taxes under Pressure (report 02.2021, IMF)

Effects of Strategic Tax Behaviors on Corporate Governance (paper, International Journal of Finance and Accounting, 2013)

Where tax meets corporate governance (05.2019, article, ACCA)

The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design (Discussion Paper No. 218 May 2017)

The impact of corporate governance on corporate tax avoidance (paper, Journal of International Accounting, Auditing and Taxation 09.2019)

Commission publishes study on directors' duties and sustainable corporate governance (article, eureporter, 3.08.2020)

The European Commission’s Sustainable Corporate Governance Report: A Critique (Working Paper 21-056, 2020, Harvard Business School)

The corporate debt bias and the cost of banking crises (article, 04.07.2015, CEPR)

Best practice in corporate tax governance – from the finance team to the Board  (article, 10.2015, Deloitte)