Can unexpected pension contributions improve employee productivity? : evidence from the Tax Cuts and Jobs Act of 2017
Year of publication: |
2024
|
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Authors: | Dai, Narisa Tianjing ; Liu, Jiahe ; Pérez, Rebeca |
Published in: |
The journal of corporate accounting & finance. - Chichester [u.a.] : Wiley InterScience, ISSN 1097-0053, ZDB-ID 2054493-5. - Vol. 35.2024, 2, p. 25-36
|
Subject: | defined benefit pension plans | employee productivity | tax policy | Betriebliche Altersversorgung | Occupational pension plan | Steuerpolitik | Tax policy | Arbeitsproduktivität | Labour productivity | Steuersenkung | Tax cut | Steuervergünstigung | Tax incentive | Produktivität | Productivity | Steuerwirkung | Tax effects | Wirkungsanalyse | Impact assessment |
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