Why Taxing Executives' Bonuses Can Foster Risk-Taking Behavior
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- Martin Grossmann & Markus Lang & Helmut Dietl, 2016. "Why Taxing Executives' Bonuses Can Foster Risk-Taking Behavior," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 172(4), pages 645-664, December.
References listed on IDEAS
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Diego d'Andria & Ivan Savin, 2015. "Motivating innovation in a knowledge economy with tax incentives," Jena Economic Research Papers 2015-004, Friedrich-Schiller-University Jena.
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- Michael Hilmer, 2014. "Bailouts, Bonuses and Bankers' Short-Termism," Working Papers tax-mpg-rps-2014-17, Max Planck Institute for Tax Law and Public Finance.
- Melanie Steinhoff, 2015. "Management Compensation, Monitoring and Aggressive Corporate Tax Planning," CQE Working Papers 4115, Center for Quantitative Economics (CQE), University of Muenster.
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- repec:eee:tefoso:v:127:y:2018:i:c:p:38-56 is not listed on IDEAS
- Michael Hilmer, 2014. "Too Many to Fail - How Bonus Taxation Prevents Gambling for Bailouts," Working Papers tax-mpg-rps-2014-18, Max Planck Institute for Tax Law and Public Finance.
More about this item
KeywordsPrincipal-agent model; bonus tax; risk-taking; executive compensation; financial regulation;
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- J30 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - General
- M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2011-11-07 (Accounting & Auditing)
- NEP-ALL-2011-11-07 (All new papers)
- NEP-BEC-2011-11-07 (Business Economics)
- NEP-CTA-2011-11-07 (Contract Theory & Applications)
- NEP-HRM-2011-11-07 (Human Capital & Human Resource Management)
- NEP-PUB-2011-11-07 (Public Finance)
- NEP-REG-2011-11-07 (Regulation)
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