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Wirtschaftspolitische Maßnahmen zur Beeinflussung von Managergehältern

Patloch Alexandra ()
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Patloch Alexandra: Wirtschaftsuniversität Wien, Welthandelsplatz 1, Gebäude AD, 1020 Wien, Österreich Austria, Tel.: +43 1 31336–5079

Zeitschrift für Wirtschaftspolitik, 2017, vol. 66, issue 2, 111-141

Abstract: Due to actions taken to moderate the level of management remuneration and its structure, the present article deals with the effectiveness of such governmental regulations. The ways of regulations differ around the world, but this article focuses on three particular measurements: the so-called Say on Pay, the tax deductibility of compensation, and the limitation of remuneration components. The aim of this article is to analyse existing empirical studies which deal with the three stated actions' effectiveness.

Keywords: E61; Executive remuneration; CEO-compensation; Say on Pay; Section 162(m); Tax deductibility of compensation (search for similar items in EconPapers)
Date: 2017
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Zeitschrift für Wirtschaftspolitik is currently edited by Juergen B. Donges, Steffen J. Roth, Achim Wambach and Christian Watrin

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Handle: RePEc:lus:zwipol:v:66:y:2017:i:2:p:111-141:n:1