Do taxes explain why firms rarely use performance-based malus contracts?

Author:

Niemann Rainer,Sailer MarianaORCID

Publisher

Elsevier BV

Reference67 articles.

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2. An introduction to executive remuneration;Balsam,2002

3. Barrios, S., Ivaškaitė-Tamošiūnė, V., Maftei, A., Narazani, E., & Vagra, J. (2018). Progressive tax reforms in flat tax countries. JRC Working Papers on Taxation and Structural Reforms No 02/2018. Retrieved from https://ec.europa.eu/jrc/sites/jrcsh/files/jrc115044.pdf. Accessed March 31, 2024.

4. Taxation and the agency conflict between firm owners and managers;Bauer;Business Research,2018

5. Benz, M. (2023a). Boni bei der Credit Suisse: Warum Rückforderungen kaum eine Chance auf Erfolg haben (“Bonus payments by Credit Suisse: Why clawbacks hardly have any chance ”). Neue Zürcher Zeitung, April 6. Retrieved from https://www.nzz.ch/wirtschaft/boni-bei-der-credit-suisse-warum-rueckforderungen-kaum-eine-chance-auf-erfolg-haben-ld.1733344?reduced=true. Accessed March 31, 2024.

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