Do taxes explain why firms rarely use performance-based malus contracts?
Rainer Niemann, Mariana Sailer
| Year of publication: |
2024
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|---|---|
| Authors: | Niemann, Rainer ; Sailer, Mariana |
| Published in: |
Journal of international accounting, auditing and taxation. - Amsterdam [u.a.] : Elsevier Science, ISSN 1061-9518, ZDB-ID 2002930-5. - Vol. 55.2024, Art.-No. 100616, p. 1-20
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| Subject: | Asymmetric corporate taxation | Bonus contracts | Malus contracts | Progressive wage taxation | Unternehmensbesteuerung | Corporate taxation | Vertrag | Contract | Prinzipal-Agent-Theorie | Agency theory | Leistungsentgelt | Performance pay | Leistungsanreiz | Performance incentive | Vertragstheorie | Contract theory |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2024.100616 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015065891