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All hat and no cattle? : ESG incentives in executive compensation
Efing, Matthias; Ehmann, Stefanie; Kampkötter, Patrick; … - 2024
This paper examines the integration of ESG performance metrics into executive compensation using a detailed panel … dataset of European executives. Despite becoming more widespread, most ESG metrics are largely discretionary, carry immaterial … weights in payout calculations, and contribute little to executive pay risk. Such ESG metrics with arguably weak incentive …
Persistent link: https://www.econbiz.de/10015077841
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Taxes in an e-commerce generation
Agrawal, David R.; Fox, William F. - 2016
Rapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity taxes on a destination basis. This results in different effective tax rates depending on the way in which goods and services are purchased and the characteristics of both the products and the sellers. We...
Persistent link: https://www.econbiz.de/10011522134
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The internet as a tax haven?
Agrawal, David R. - 2021
If online transactions are tax-free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help enforce destination-based taxes. I find that higher...
Persistent link: https://www.econbiz.de/10012485221
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Attention, recall and purchase : experimental evidence on online news and advertising
Valletti, Tommaso M.; Veiga, André - 2021
We conduct an experiment where subjects read online news articles and are shown ads for brands next to those articles. Using eye-tracking technology, we measure the attention that each individual devotes to each article and ad. Then, respondents choose between cash or vouchers for the brands...
Persistent link: https://www.econbiz.de/10012495704
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Selling cross-border in online markets : the impact of the ban on geoblocking strategies
Bourreau, Marc; Manenti, Fabio M. - 2020
We develop a model of strategic geoblocking, where two competing multi-channel retailers, located in different countries, can decide to block access to their online store from foreign consumers. We characterize the equilibrium when firms decide unilaterally whether to introduce geoblocking...
Persistent link: https://www.econbiz.de/10012312243
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Sales taxation, spatial agglomeration, and the Internet
Agrawal, David R.; Wildasin, David E. - 2019
Technological innovations facilitating e-commerce have well-documented effects on consumer behavior and firm organization in the retail sector, but the effects of these new transaction technologies on fiscal systems remain unknown. By extending models of commodity tax competition to include...
Persistent link: https://www.econbiz.de/10012033135
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The impact of consumer protection in the digital age : evidence from the European Union
Rösner, Anja; Haucap, Justus; Heimeshoff, Ulrich - 2020
We investigate the effect of an EU-wide consumer protection regulation on consumer trust as well as consumer behavior. The Unfair Commercial Practice Directive (UCPD) was implemented by EU member states between 2007 and 2010. We utilize data from the Special and Flash Eurobarometer for the years...
Persistent link: https://www.econbiz.de/10012157233
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Taxing goods and services in a digital era
Agrawal, David R.; Fox, William F. - 2020
Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted in order to increase tax...
Persistent link: https://www.econbiz.de/10012316948
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The impact of price adjustment costs on price dispersion in e-commerce
Böheim, René; Hackl, Franz; Hölzl-Leitner, Michael - 2019
We analyze price dispersion using panel data from a large price comparison site. We use past pricing behavior to instrument for potential endogeneity that might result from the selection of firms to certain product markets. We find that greater price adjustment costs result in greater price...
Persistent link: https://www.econbiz.de/10011973911
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Online shopping can redistribute local tax revenue from urban to rural America
Agrawal, David R.; Shybalkina, Iuliia - 2023
What is the effect of e-commerce on the geographic distribution of local sales tax revenues? Using COVID-19 as a shock to online shopping and hand-collected high-frequency data on local sales tax revenue, we document an important shift in the state and local public finance landscape. As...
Persistent link: https://www.econbiz.de/10013486075