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Kvaløy, Ola; Schöttner, Anja - 2014

We present a model in which a motivator can take costly actions - or what we call motivational effort - in order to reduce the effort costs of a worker, and analyze the optimal combination of motivational effort and monetary incentives. We distinguish two cases. First, the firm owner chooses the...

Persistent link: https://www.econbiz.de/10010333456

Motivation and incentives in an online labor market

Fest, Sebastian; Kvaløy, Ola; Nieken, Petra; … - 2019

effect of performance pay and two common leadership techniques: Positive expectations and specific goals. We find that … output than those who do not. Goal-setting has no significant effect, neither on quantity nor quality. Performance pay, in …

Persistent link: https://www.econbiz.de/10012018217

Hidden Benefits of Reward: A Field Experiment on Motivation and Monetary Incentives

Kvaløy, Ola; Nieken, Petra; Schöttner, Anja - 2013

interaction with monetary incentives. We find that motivational talk significantly improves performance only if it is accompanied … by performance pay. Moreover, performance pay reduces performance unless it is accompanied by motivational talk. By … adding motivational sentences to an otherwise neutral explanation of the work task, the effect of performance pay goes from …

Persistent link: https://www.econbiz.de/10010322997

Asymmetric taxation and performance-based incentive contracts

Niemann, Rainer - 2011

This paper analyzes the effects of symmetric and asymmetric taxation on performance-based versus fixed remuneration … less frequently. Fixed remuneration contracts are penalized more heavily by asymmetric taxation than performance …

Persistent link: https://www.econbiz.de/10010274823

Relative Performance Feedback to Teams

Gjedrem, William Gilje; Kvaløy, Ola - 2018

performing relative to their benchmarks. In this paper we investigate experimentally how teams respond to relative performance … feedback (RPF) at team level. We find that when subjects work under team incentives, then RPF on team performance increases the … teams’ average performance by almost 10 percent. The treatment effect is driven by higher top performance, as this is almost …

Persistent link: https://www.econbiz.de/10011794210

Teams and Tournaments in Relational Contracts

Kvaløy, Ola; Olsen, Trond - 2014

performance. The two cases reveal that it may be optimal to organize production as a team where only aggregate output is …

Persistent link: https://www.econbiz.de/10010352417

Transfer pricing or formula apportionment?: tax-induced distortions of multinationals' investment and production decisions

Martini, Jan Thomas; Niemann, Rainer; Simons, Dirk - 2007

For mitigating the problems of transfer pricing formula apportionment (FA) is discussed intensively. However, FA could even be more harmful than transfer pricing because income shifting would require changing economic decisions instead of just taking advantage of accounting options. We analyze...

Persistent link: https://www.econbiz.de/10010264148

Limited liability, asymmetric taxation, and risk taking: Why partial tax neutralities can be harmful

Ewert, Ralf; Niemann, Rainer - 2010

We examine the combined effects of asymmetric taxation and limited liability on optimal risk taking of investors. Given an optimal risk level in the pre-tax case under full liability, loss-offset restrictions reduce, and limited liability enhances the incentives for taking risk. For every degree...

Persistent link: https://www.econbiz.de/10010274985

The Impact of Taxation on International Assignment Decisions - A Principal-Agent Approach

Martini, Jan Thomas; Niemann, Rainer - 2013

In many industries like management consulting, IT consulting, or construction highly qualified employees, i.e., experts or executive managers, have to be assigned to temporary projects. In firms with many employees and various different projects, this assignment decision involves a complex...

Persistent link: https://www.econbiz.de/10010317007

Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting -

Martini, Jan Thomas; Niemann, Rainer; Simons, Dirk - 2014

The introduction of a common consolidated corporate tax base (CCCTB) and tax allocation via formula apportionment (FA) is hotly debated in the European Union (EU) since more than a decade. While the literature has thoroughly analyzed the economic effects of FA from a macro-level perspective, the...

Persistent link: https://www.econbiz.de/10010398618