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Fiscal treatment of managerial compensation : a welfare analysis ; conference paper
Hilmer, Michael - 2013
We analyze the consequences of bonus taxes, limited deductibility of bonuses from company pro ts and a corporate income tax (CIT) in a principal-agent model and explore how these tax instruments affect managerial incentives and how they change the design of incentive contracts used in...
Persistent link: https://www.econbiz.de/10010344626
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Too many to fail : how bonus taxation prevents gambling for bailouts ; conference paper
Hilmer, Michael - 2014
Using a simple symmetric principal-agent model of two banks, this paper studies the effects of both bailouts and bonus taxes on risk taking and managerial compensation. In contrast to existing literature, we assume financial institutions to be systemic only on a collective basis, implying...
Persistent link: https://www.econbiz.de/10010489295
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Trade, technologies and the talent organization : conference paper
Schymik, Jan - 2013 - This version: August 2013
compensation and the delegation of power as complements to keep their managers participating. Trade liberalizations and skill … incentives. Trade integrations may lead firms to endogenously choose organizations with powerful managers and consequently …
Persistent link: https://www.econbiz.de/10010336263
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Leistungsbezahlung : Leistungserfassung und Leistungslohn bei technologischem Wandel
Knebel, Heinz (ed.); Zander, Ernst (contributor) - 1983
Persistent link: https://www.econbiz.de/10000019973
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Ład korporacyjny w bankach po kryzysie
Reich, Andrzej; Thor, Wiesław - 2013
Persistent link: https://www.econbiz.de/10010374726
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The Japanese firm as a system : special conference section
Itō, Hideshi (contributor) - In: Journal of the Japanese and international economies : … 11 (1997) 3, pp. 314-436
Persistent link: https://www.econbiz.de/10001226937
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La rémunération des dirigeants : actes du colloque recherche C3RD, 25 février 2010, Faculté libre de droit de l'Institut catholique de Lille
Moreil, Sophie (contributor); Ludwiczak, Franck (contributor) - 2013
Persistent link: https://www.econbiz.de/10010516871
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How managerial wage transparency may reduce shareholder returns : evidence from an experiment ; conference paper
Bolton, Gary E.; Ockenfels, Axel; Werner, Peter - 2013 - This version: 4 January 2013
We study the role of transparency in a novel three-person profit sharing game in which managers and board directors … compensation, further reducing the revenue share that goes to shareholders. Competition to keep managers further magnifies these …
Persistent link: https://www.econbiz.de/10010342181