Konferenzbeitrag
Bonus Taxes and International Competition for Bank Managers
This paper analyzes the competition in bonus taxation when banks compensate their managers by means of incentive pay and bankers are internationally mobile. Bonus taxes make incentive pay more costly for national banks and lead to an outflow of managers, lower effort and less risk-taking in equilibrium. The international competition in bonus taxes may feature a `race to the bottom', or a `race to the top', depending on whether bankers exert a positive or a negative fiscal value on their home government. The latter can arise when governments bail out banks in the case of default, and bankers take excessive risks as a result of incentive pay.
- Sprache
-
Englisch
- Erschienen in
-
Series: Beiträge zur Jahrestagung des Vereins für Socialpolitik 2016: Demographischer Wandel - Session: Taxation and Firm Productivity ; No. C10-V1
- Klassifikation
-
Wirtschaft
Taxation, Subsidies, and Revenue: General
International Fiscal Issues; International Public Goods
Financial Institutions and Services: Government Policy and Regulation
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Gietl, Daniel
Haufler, Andreas
- Ereignis
-
Veröffentlichung
- (wer)
-
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
- (wo)
-
Kiel und Hamburg
- (wann)
-
2016
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Konferenzbeitrag
Beteiligte
- Gietl, Daniel
- Haufler, Andreas
- ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
Entstanden
- 2016
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