@phdthesis{Giese2021, author = {Giese, Henning}, title = {The effect of management structure and manager liability on tax avoidance}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:824-opus4-7241}, school = {Katholische Universit{\"a}t Eichst{\"a}tt-Ingolstadt}, year = {2021}, abstract = {The cumulative dissertation consists of three articles. The first article analyses the use of vertical manager interlocks for tax avoidance purposes. The second article studies the effect of tax department organization on tax avoidance and tax risk. The third article contains an analysis of the effects of tax evasion penalties levied on corporations or managers on aggressive tax avoidance.}, subject = {Steuervermeidung}, language = {en} }