纳税对企业行为的影响【外文翻译】

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1、本科毕业论文（设计）外文翻译外文题目TheInfluenceofTaxonCorporateBehavior外文出处TaxandCorporateGovernance外文作者WolfgangSchon原文：TheInfluenceofTaxonCorporateBehaviorEconomicandLegalPerspectivesTheanalysisofthebasiclegalframeworkwheretheinteractionoftaxandcorporategovernancetakesplacehastocommencewiththequestionofwhet

2、herthereexistsanydifferencebetweentheeconomicperspectivepresentedintheprecedingcontributionbyMihirDesaiandDhammikaDharmapala1andthelegalperspectivewhichisthetopicofthischapter.Intheolddays,thedistinctionhasbeenquiteclear:thelegalanalysiswouldlookatthelawasitstands,thestatutoryandjudge-maderu

3、lesinthefieldoftaxation,companylawandfinancialmarketsfromanormativestandpoint,whiletheeconomicanalysiswouldfocusontheeffectsofsuchrulesinmathematicalmodelsandtherealworld,tryingtodescribetheirimpactonefficiencyanddistribution.Overtheyears,thisdistinctionhasbecomeconsiderablyblurred.Legalscho

4、larsemploythetoolsofeconomicanalysisoflaw,capitalmarkettheoryandinformationeconomicsincorporateaffairsaswellasthefindingsofpublicfinanceandpublicchoiceintaxmatterstodiscussthecurrentstateoftheirfieldwhileeconomistsusetheirtheoreticalandempiricalfindingsinordertobringforwardnormativerecommend

5、ationsforlegislationindifferentareasofthelaw.Lawyersstillfeelontheirownwhentheyengageintheinterpretationandapplicationofexistingrules,buttheyhaverealizedthattheyhavetosharethetaskofpublicpolicyrecommendationswiththeireconomicbrethren.Itmakesnosenseanymoretoseparatethetheoretical,empiricaland

6、normativeaspectsoftaxandcorporate9governanceinthisrespect.Nevertheless,itmakessomesenseforapolicy-orientedbooklikethistofindsomecommonlegalgroundonacomparativebasis,startingwithacloserlookatthelegalframeworkwhichwecurrentlyfindinmajorjurisdictions.Inthisrespect,thefocuswillbeonexistingstatut

7、oryandjudge-maderulesandstandards,puttingtheemphasisonU.S.,U.K.andGermanlaw.IncomeMeasurementinTaxandFinancialAccountingThemostimportanteffectofcorporateandfinanciallawrulesonthewaytaxableincomeismeasured,isenshrinedinthealignmentofcorporateandtaxa