The Effects of Differential Taxation on Managerial Effort and Risk Taking
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DOI: 10.1628/001522108X374142
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References listed on IDEAS
- Mark Bagnoli & Susan G. Watts, 2005. "Conservative Accounting Choices," Management Science, INFORMS, vol. 51(5), pages 786-801, May.
- Appelbaum, E. & Katz, E., 1988. "Portfolio diversification and taxation," Economics Letters, Elsevier, vol. 26(2), pages 189-195.
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Cited by:
- Daniel Dreßler & Michael Overesch, 2013. "Investment impact of tax loss treatment—empirical insights from a panel of multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(3), pages 513-543, June.
- Peter Krenn, 2017. "The Impact of Taxes on Competition for CEOs," European Accounting Review, Taylor & Francis Journals, vol. 26(3), pages 503-530, July.
- Fabian Meißner & Georg Schneider & Andreas Scholze, 2014. "Vergleichende Analyse verschiedener Ausprägungen einer erhöhten Besteuerung von Bonuszahlungen," Schmalenbach Journal of Business Research, Springer, vol. 66(3), pages 212-241, May.
- Krenn, Peter, 2015. "The impact of taxes on competition for CEOs," arqus Discussion Papers in Quantitative Tax Research 190, arqus - Arbeitskreis Quantitative Steuerlehre.
- Voßmerbäumer, Jan, 2012. "Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht," arqus Discussion Papers in Quantitative Tax Research 125, arqus - Arbeitskreis Quantitative Steuerlehre.
- Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
- Jan Voßmerbäumer, 2012. "Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht," Schmalenbach Journal of Business Research, Springer, vol. 64(5), pages 536-561, August.
- Ewert, Ralf & Niemann, Reiner, 2012. "Steuern in Agency-Modellen: Mehrperioden- und Multi-Task-Strukturen," arqus Discussion Papers in Quantitative Tax Research 135, arqus - Arbeitskreis Quantitative Steuerlehre.
- Voßmerbäumer, Jan & Wagner, Franz W., 2013. "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research 144, arqus - Arbeitskreis Quantitative Steuerlehre.
- Thomas Bauer & Thomas Kourouxous & Peter Krenn, 2018. "Taxation and agency conflicts between firm owners and managers: a review," Business Research, Springer;German Academic Association for Business Research, vol. 11(1), pages 33-76, February.
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More about this item
Keywords
differential taxation; principal-agent model; managerial effort; risk taking;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects
- G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
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