Steuerwirkungen betrieblicher Entgeltpolitik
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Woodbury, Stephen A, 1983. "Substitution between Wage and Nonwage Benefits," American Economic Review, American Economic Association, vol. 73(1), pages 166-182, March.
- Jos Ommeren & Eva Gutiérrez-i-Puigarnau, 2013.
"Distortionary company car taxation: deadweight losses through increased car ownership,"
Empirical Economics, Springer, vol. 45(3), pages 1189-1204, December.
- Jos N. van Ommeren & Eva Gutierrez-i-Puigarnau, 2011. "Distortionary Company Car Taxation: Deadweight Losses through Increased Car Ownership," Tinbergen Institute Discussion Papers 11-100/3, Tinbergen Institute.
- Rosen, Harvey S, 1982.
"Taxation and On-the-Job Training Decisions,"
The Review of Economics and Statistics, MIT Press, vol. 64(3), pages 442-449, August.
- Harvey S. Rosen, 1981. "Taxation and On-the-job Training Decisions," NBER Working Papers 0733, National Bureau of Economic Research, Inc.
- B. R. Parmenter, 1986. "Taxation of Non‐Cash Fringe Benefits," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 19(4), pages 30-33, December.
- Rainer Niemann, 2011. "Asymmetric Taxation and Performance-Based Incentive Contracts," CESifo Working Paper Series 3363, CESifo.
- Edwin Leuven & Hessel Oosterbeek, 2004.
"Evaluating the Effect of Tax Deductions on Training,"
Journal of Labor Economics, University of Chicago Press, vol. 22(2), pages 461-488, April.
- Edwin Leuven & Hessel Oosterbeek, 2002. "Evaluating the effect of tax deductions on training," Labor and Demography 0205001, University Library of Munich, Germany.
- Woodbury, Stephen A & Hamermesh, Daniel S, 1992.
"Taxes, Fringe Benefits and Faculty,"
The Review of Economics and Statistics, MIT Press, vol. 74(2), pages 287-296, May.
- Stephen A. Woodbury & Daniel S. Hamermesh, "undated". "Taxes, Fringe Benefits, and Faculty," Upjohn Working Papers saw1992, W.E. Upjohn Institute for Employment Research.
- Daniel S. Hamermesh & Stephen A. Woodbury, 1990. "Taxes, Fringe Benefits and Faculty," NBER Working Papers 3455, National Bureau of Economic Research, Inc.
- Turner, Robert W., 1989. "Fringe Benefits: Should We Milk This Sacred Cow?," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(3), pages 293-300, September.
- repec:dgr:uvatin:20070060 is not listed on IDEAS
- Giorgio Brunello & Simona Comi & Daniela Sonedda, 2011. "Income Taxes And The Composition Of Pay: Evidence From The British Household Panel Survey," Scottish Journal of Political Economy, Scottish Economic Society, vol. 58(3), pages 297-322, July.
- Austan Goolsbee, 2000.
"What Happens When You Tax the Rich? Evidence from Executive Compensation,"
Journal of Political Economy, University of Chicago Press, vol. 108(2), pages 352-378, April.
- Austan Goolsbee, 1997. "What Happens When You Tax the Rich? Evidence from Executive Compensation," NBER Working Papers 6333, National Bureau of Economic Research, Inc.
- Frydman, Carola & Molloy, Raven S., 2011.
"Does tax policy affect executive compensation? Evidence from postwar tax reforms,"
Journal of Public Economics, Elsevier, vol. 95(11), pages 1425-1437.
- Carola Frydman & Raven S. Molloy, 2009. "Does tax policy affect executive compensation? evidence from postwar tax reforms," Finance and Economics Discussion Series 2009-30, Board of Governors of the Federal Reserve System (U.S.).
- Carola Frydman & Raven S. Molloy, 2011. "Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms," NBER Working Papers 16812, National Bureau of Economic Research, Inc.
- Clotfelter, Charles T, 1983. "Tax-Induced Distortions and the Business-Pleasure Borderline: The Case of Travel and Entertainment," American Economic Review, American Economic Association, vol. 73(5), pages 1053-1065, December.
- Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
- Falkinger, Josef, 1995. "Tax evasion, consumption of public goods and fairness," Journal of Economic Psychology, Elsevier, vol. 16(1), pages 63-72, March.
- Zax, Jeffrey S., 1988. "Fringe benefits, income tax exemptions, and implicit subsides," Journal of Public Economics, Elsevier, vol. 37(2), pages 171-183, November.
- Musgrave, Richard A., 1976. "ET, OT and SBT," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 3-16.
- Borck, Rainald & Wrede, Matthias, 2005.
"Political economy of commuting subsidies,"
Journal of Urban Economics, Elsevier, vol. 57(3), pages 478-499, May.
- Rainald Borck & Matthias Wrede, 2004. "Political Economy of Commuting Subsidies," Discussion Papers of DIW Berlin 445, DIW Berlin, German Institute for Economic Research.
- Rainald Borck & Matthias Wrede, 2004. "Political Economy of Commuting Subsidies," CESifo Working Paper Series 1339, CESifo.
- Turner, Robert W., 1989. "Fringe Benefits: Should We Milk This Sacred Cow?," National Tax Journal, National Tax Association, vol. 42(3), pages 293-300, September.
- Christopher Heady, 2003. "The "Taxing Wages" Approach to Measuring the Tax Burden on Labour," CESifo Working Paper Series 967, CESifo.
- Jonathan Baldry, 1998. "Income Tax Deductions for Work‐related Expenses: The Rationale Examined," Australian Economic Papers, Wiley Blackwell, vol. 37(1), pages 45-57, March.
- Feldstein, Martin, 1976. "On the theory of tax reform," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 77-104.
- Pauly, Mark V, 1986. "Taxation, Health Insurance, and Market Failure in the Medical Economy," Journal of Economic Literature, American Economic Association, vol. 24(2), pages 629-675, June.
- Blacconiere, Walter G. & Johnson, Marilyn F. & Lewis, Melissa F., 2008. "The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 101-111, September.
- Weiss, Martin, 2009. "How do Germans react to the commuting allowance?," arqus Discussion Papers in Quantitative Tax Research 88, arqus - Arbeitskreis Quantitative Steuerlehre.
- Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
- Catherine Wolfram & Nancy L. Rose, 2000. "Has the "Million-Dollar Cap" Affected CEO Pay?," American Economic Review, American Economic Association, vol. 90(2), pages 197-202, May.
- William M. Gentry & Eric Peress, 1994. "Taxes and Fringe Benefits Offered by Employers," NBER Working Papers 4764, National Bureau of Economic Research, Inc.
- Borck, Rainald & Wrede, Matthias, 2009.
"Subsidies for intracity and intercity commuting,"
Journal of Urban Economics, Elsevier, vol. 66(1), pages 25-32, July.
- Rainald Borck & Matthias Wrede, 2008. "Subsidies for Intracity and Intercity Commuting," CESifo Working Paper Series 2321, CESifo.
- Christina Elschner & Lothar Lammersen & Michael Overesch & Robert Schwager, 2006. "The Effective Tax Burden of Companies and of Highly Skilled Manpower: Tax Policy Strategies in a Globalised Economy," Fiscal Studies, Institute for Fiscal Studies, vol. 27(4), pages 513-534, December.
- Doina Radulescu, 2012.
"The Effects of a Bonus Tax on Manager Compensation and Welfare,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 1-16, March.
- Doina Radulescu & Doina Maria Radulescu, 2010. "The Effects of a Bonus Tax on Manager Compensation and Welfare," CESifo Working Paper Series 3030, CESifo.
- Wolfram Richter, 2006.
"Efficiency effects of tax deductions for work-related expenses,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(6), pages 685-699, November.
- Wolfram F. Richter, 2004. "Efficiency Effects of Tax Deductions for Work-Related Expenses," CESifo Working Paper Series 1311, CESifo.
- Balsam, Steven & Jennifer Yin, Qin, 2005. "Explaining firm willingness to forfeit tax deductions under Internal Revenue Code Section 162(m): The million-dollar cap," Journal of Accounting and Public Policy, Elsevier, vol. 24(4), pages 300-324.
- Wrede, Matthias, 2001. "Should Commuting Expenses Be Tax Deductible? A Welfare Analysis," Journal of Urban Economics, Elsevier, vol. 49(1), pages 80-99, January.
- Collins, David J., 1988. "Fringe Benefits Taxation and the Rural Sector," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 56(01), pages 145-145, April.
- Brian J. Hall & Jeffrey B. Liebman, 2000.
"The Taxation of Executive Compensation,"
NBER Chapters, in: Tax Policy and the Economy, Volume 14, pages 1-44,
National Bureau of Economic Research, Inc.
- Brian J. Hall & Jeffrey B. Liebman, 2000. "The Taxation of Executive Compensation," NBER Working Papers 7596, National Bureau of Economic Research, Inc.
- Alan Macnaughton, 1992. "Fringe benefits and employee expenses: Tax planning and neutral tax policy," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 113-137, September.
- Thiess Buettner & Georg Wamser, 2009. "The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 298-320, June.
- Eva Gutiérrez‐i‐Puigarnau & Jos N. Van Ommeren, 2011. "Welfare Effects Of Distortionary Fringe Benefits Taxation: The Case Of Employer‐Provided Cars," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 52(4), pages 1105-1122, November.
- Rainer Niemann, 2008. "The Effects of Differential Taxation on Managerial Effort and Risk Taking," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(3), pages 273-310, September.
- Holmstrom, Bengt & Milgrom, Paul, 1987.
"Aggregation and Linearity in the Provision of Intertemporal Incentives,"
Econometrica, Econometric Society, vol. 55(2), pages 303-328, March.
- Bengt Holmstrom & Paul R. Milgrom, 1985. "Aggregation and Linearity in the Provision of Intertemporal Incentives," Cowles Foundation Discussion Papers 742, Cowles Foundation for Research in Economics, Yale University.
- Long, James E & Scott, Frank A, 1982. "The Income Tax and Nonwage Compensation," The Review of Economics and Statistics, MIT Press, vol. 64(2), pages 211-219, May.
- WilliamT. Alpert & Martha N. Ozawa, 1986. "Fringe Benefits of Workers in Nonmanufacturing Industries," American Journal of Economics and Sociology, Wiley Blackwell, vol. 45(2), pages 173-188, April.
- Jonathan Gruber, 2002.
"Taxes and Health Insurance,"
NBER Chapters, in: Tax Policy and the Economy, Volume 16, pages 37-66,
National Bureau of Economic Research, Inc.
- Jonathan Gruber, 2001. "Taxes and Health Insurance," NBER Working Papers 8657, National Bureau of Economic Research, Inc.
- Pio Baake & Rainald Borck & Andreas L–ffler, 2004.
"Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(3), pages 299-312, May.
- Pio Baake & Rainald Borck & Andreas Löffler, 2004. "Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses," Discussion Papers of DIW Berlin 409, DIW Berlin, German Institute for Economic Research.
- De Borger, Bruno & Wuyts, Bart, 2011.
"The tax treatment of company cars, commuting and optimal congestion taxes,"
Transportation Research Part B: Methodological, Elsevier, vol. 45(10), pages 1527-1544.
- DE BORGER, Bruno & WUYTS, Bart, 2010. "The tax treatment of company cars, commuting and optimal congestion taxes," Working Papers 2010017, University of Antwerp, Faculty of Business and Economics.
- Pechman, Joseph A, 1987. "Tax Reform: Theory and Practice," Journal of Economic Perspectives, American Economic Association, vol. 1(1), pages 11-28, Summer.
- Turner, Robert W., 1987. "Taxes and the number of fringe benefits received," Journal of Public Economics, Elsevier, vol. 33(1), pages 41-57, June.
- Peter J. Lloyd & Ian M. McDonald, 1986. "The FBT ‐ Does It Matter Who Pays?," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 19(4), pages 34-38, December.
- Matthias Wrede, 2009. "A Distortive Wage Tax and a Countervailing Commuting Subsidy," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(2), pages 297-310, April.
- repec:pri:indrel:dsp010z708w42q is not listed on IDEAS
- Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
- Diekmann, Laura-Christin & Gerhards, Eva & Klinski, Stefan & Meyer, Bettina & Schmidt, Sebastian & Thöne, Michael, 2011. "Steuerliche Behandlung von Firmenwagen in Deutschland [Company car taxation in Germany]," FiFo Reports - FiFo-Berichte 13, University of Cologne, FiFo Institute for Public Economics.
- Bernard Marks, 1986. "Structure and Design of the Fringe Benefits Tax," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 19(4), pages 25-29, December.
- Robert Stephens, 1993. "Radical tax reform in New Zealand," Fiscal Studies, Institute for Fiscal Studies, vol. 14(3), pages 45-63, August.
- Harvey S. Rosen, 1982. "Taxation and On-The-Job Training Decisions," Working Papers 531, Princeton University, Department of Economics, Industrial Relations Section..
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Voßmerbäumer, Jan, 2012. "Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht," arqus Discussion Papers in Quantitative Tax Research 125, 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.
- Jan Voßmerbäumer, 2012. "Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht," Schmalenbach Journal of Business Research, Springer, vol. 64(5), pages 536-561, August.
- Heuermann, Daniel F. & Assmann, Franziska & vom Berge, Philipp & Freund, Florian, 2017.
"The distributional effect of commuting subsidies - Evidence from geo-referenced data and a large-scale policy reform,"
Regional Science and Urban Economics, Elsevier, vol. 67(C), pages 11-24.
- Freund, Florian & Hawranek, Franziska & vom Berge, Philipp & Heuermann, Daniel F., 2015. "The Distributional Effect of Commuting Subsidies - Evidence from Geo-Referenced Data and Large-Scale Policy Reform," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 114560, Verein für Socialpolitik / German Economic Association.
- Hirte, Georg & Tscharaktschiew, Stefan, 2013. "Income tax deduction of commuting expenses in an urban CGE study: The case of German cities," Transport Policy, Elsevier, vol. 28(C), pages 11-27.
- Hirte, Georg & Tscharaktschiew, Stefan, 2011.
"Income tax deduction of commuting expenses and tax funding in an urban CGE study: the case of German cities,"
Dresden Discussion Paper Series in Economics
02/11, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
- Georg Hirte & Stefan Tscharaktschiew, 2011. "Income tax deduction of commuting expenses and tax funding in an urban CGE study: the case of German cities," ERSA conference papers ersa11p274, European Regional Science Association.
- Tscharaktschiew, Stefan & Hirte, Georg, 2012.
"Should subsidies to urban passenger transport be increased? A spatial CGE analysis for a German metropolitan area,"
Transportation Research Part A: Policy and Practice, Elsevier, vol. 46(2), pages 285-309.
- Tscharaktschiew, Stefan & Hirte, Georg, 2011. "Should subsidies to urban passenger transport be increased? A spatial CGE analysis for a German metropolitan area," Dresden Discussion Paper Series in Economics 01/11, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
- Georg Hirte & Stefan Tscharaktschiew, 2015. "Why not to choose the most convenient labor supply model? The impact of labor supply modeling on policy evaluation," ERSA conference papers ersa15p303, European Regional Science Association.
- Jan Voßmerbäumer, 2010. "Pauschalierung der Einkommensteuer - Neue Anreize betrieblicher Entgeltpolitik," Schmalenbach Journal of Business Research, Springer, vol. 62(2), pages 203-226, March.
- Homburg, Stefan, 2008. "Die Entfernungspauschale als steuertheoretische Herausforderung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 45-53.
- Finkelstein, Amy, 2002. "The effect of tax subsidies to employer-provided supplementary health insurance: evidence from Canada," Journal of Public Economics, Elsevier, vol. 84(3), pages 305-339, June.
- DE BORGER, Bruno & GLAZER, Amihai, 2010.
"Subsidizing consumption to signal quality of workers,"
Working Papers
2010016, University of Antwerp, Faculty of Business and Economics.
- Bruno De Borger & Amihai Glazer, 2010. "Subsidizing Consumption to Signal Quality of Workers," Working Papers 101101, University of California-Irvine, Department of Economics.
- Maximilian von Ehrlich & Doina Radulescu, 2017. "The taxation of bonuses and its effect on executive compensation and risk‐taking: Evidence from the UK experience," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 26(3), pages 712-731, September.
- Baumgart, Eike & Blaufus, Kay & Hechtner, Frank, 2023. "The tax treatment of commuting expenses and job-related mobility," arqus Discussion Papers in Quantitative Tax Research 280, arqus - Arbeitskreis Quantitative Steuerlehre.
- Jonathan Gruber & Michael Lettau, 2000. "How Elastic is the Firm's Demand for Health Insurance?," NBER Working Papers 8021, National Bureau of Economic Research, Inc.
- Dietl, Helmut M. & Grossmann, Martin & Lang, Markus & Wey, Simon, 2013.
"Incentive effects of bonus taxes in a principal-agent model,"
Journal of Economic Behavior & Organization, Elsevier, vol. 89(C), pages 93-104.
- Helmut Dietl & Martin Grossmann & Markus Lang & Simon Wey, 2010. "Incentive Effects of Bonus Taxes in a Principal-Agent Model," Working Papers 0140, University of Zurich, Institute for Strategy and Business Economics (ISU), revised Feb 2012.
- Helmut M. Dietl & Martin Grossmann & Markus Lang & Simon Wey, 2012. "Incentive Effects of Bonus Taxes in a Principal-Agent Model," Working Papers 313, University of Zurich, Department of Business Administration (IBW).
- Wolfram Richter, 2006.
"Efficiency effects of tax deductions for work-related expenses,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(6), pages 685-699, November.
- Wolfram F. Richter, 2004. "Efficiency Effects of Tax Deductions for Work-Related Expenses," CESifo Working Paper Series 1311, CESifo.
- Jonathan Gruber & James M. Poterba, 1996.
"Tax Subsidies to Employer-Provided Health Insurance,"
NBER Chapters, in: Empirical Foundations of Household Taxation, pages 135-168,
National Bureau of Economic Research, Inc.
- Jonathan Gruber & James Poterba, 1995. "Tax Subsidies to Employer-Provided Health Insurance," NBER Working Papers 5147, National Bureau of Economic Research, Inc.
- Jonathan Gruber, 2002.
"Taxes and Health Insurance,"
NBER Chapters, in: Tax Policy and the Economy, Volume 16, pages 37-66,
National Bureau of Economic Research, Inc.
- Jonathan Gruber, 2001. "Taxes and Health Insurance," NBER Working Papers 8657, National Bureau of Economic Research, Inc.
- Bird, Andrew, 2018. "Taxation and executive compensation: Evidence from stock options," Journal of Financial Economics, Elsevier, vol. 127(2), pages 285-302.
More about this item
Keywords
Labour taxation; fringe benefits taxation; executive compensation; state-of-the-art;All these keywords.
JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-GER-2013-07-05 (German Papers)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:arqudp:144. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: http://www.arqus.info/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.