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Management Incentives Under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting
Martini, Jan T. - 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/10013048829
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Management Incentives Under Formula Apportionment – Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting
Martini, Jan T. - 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/10013051110
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Management incentives under formula apportionment : tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; 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/10010375838
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Management incentives under formula apportionment : tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; 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/10010383849
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Tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - In: Journal of international accounting auditing & taxation 27 (2016), pp. 26-39
Persistent link: https://www.econbiz.de/10011624461
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The timing of informational activities in decision and control problems
Chwolka, Anne - In: Operations research proceedings 1999 : selected papers …, (pp. 209-214). 2000
Persistent link: https://www.econbiz.de/10001481147
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Marktorientierte Zielkostenvorgaben als Instrument der Verhaltenssteuerung im Kostenmanagement
Chwolka, Anne - 2000
Persistent link: https://www.econbiz.de/10001491288
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Controlling als ökonomische Institution : eine agency-theoretische Analyse
Chwolka, Anne - 1996
Persistent link: https://www.econbiz.de/10000931832
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Der Aufsichtsrat als Überwachungsorgan - eine überflüssige Institution?
Chwolka, Anne - 1999
Persistent link: https://www.econbiz.de/10001392967
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Marktorientierte Zielkostenvorgaben als Instrument der Verhaltenssteuerung im Kostenmanagement
Chwolka, Anne - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 55 (2003) 2, pp. 135-157
Persistent link: https://www.econbiz.de/10001738346