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Besteuerung von Stock options als Beispiel für Effizienzschranken anreizkompatibler Entlohnungsformen
Knoll, Leonhard - 1998
Persistent link: https://www.econbiz.de/10001405276
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Income Taxes and Managerial Incentives : Evidence from Hedge Funds
Agarwal, Vikas; Chen, Gary; Shi, Zhen; Wang, Bin - 2021
We find a negative relation between hedge fund manager’s personal income tax rates and fund performance. Using changes … in tax deferral regulation or state-level tax rates suggest causality in the tax-performance relation. Managers are less … disincentivizing managers to engage in more demanding acquisition and processing of information. However, higher incentives from …
Persistent link: https://www.econbiz.de/10013217801
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Essays in public economics and social capital
Katuščák, Peter - 2004
Persistent link: https://www.econbiz.de/10003383697
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Steueroptimierung der Compensation beim Empfänger
Freudhofmeier, Martin; Hofer, Christoph; Schuster, Gernot - In: Executive Compensation : professionelle …, (pp. 93-118). 2008
Persistent link: https://www.econbiz.de/10003704413
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Compensation and incentives for industrial executives
Fetter, Robert B. - 1952
Persistent link: https://www.econbiz.de/10001706485
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Die Überlassung von Stock Options ist bereits lohnsteuerpflichtig
Schubert, Theo - In: Finanz-Rundschau Ertragsteuerrecht : FR 81 (1999) 11, pp. 639-645
Persistent link: https://www.econbiz.de/10001407854
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Compensation and taxes : evidence from relativepPerformance evaluation
Kubick, Thomas R.; Yazzie, Courtney E. - In: Journal of management accounting research : JMAR 33 (2021) 1, pp. 75-101
Persistent link: https://www.econbiz.de/10012583116
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Income effects and the welfare consequences of tax in differentiated product oligopoly
Griffith, Rachel; Nesheim, Lars; O'Connell, Martin - 2015
Random utility models are widely used to study consumer choice. The vast majority of applications make strong assumptions about the marginal utility of income, which restricts income effects, demand curvature and pass-through. We show that flexibly modeling income effects can be important,...
Persistent link: https://www.econbiz.de/10010531065
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Income effects and the welfare consequences of tax in differentiated product oligopoly
Griffith, Rachel; Nesheim, Lars; O'Connell, Martin - In: Quantitative economics : QE ; journal of the … 9 (2018) 1, pp. 305-341
Random utility models are widely used to study consumer choice. The vast majority of applications assume utility is linear in consumption of the outside good, which imposes that total expenditure on the subset of goods of interest does not affect demand for inside goods and restricts demand...
Persistent link: https://www.econbiz.de/10011884487