Wirtschaftspolitische Maßnahmen zur Beeinflussung von Managergehältern

Patloch Alexandra ()
Additional contact information
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: Executive remuneration; CEO-compensation; Say on Pay; Section 162(m); Tax deductibility of compensation; Managervergütung; Vorstandsvergütung; Vergütungsbeeinflussung; Abzugsbeschränkung von Gehältern; Steuerliche Abzugsfähigkeit; Beschränkung von Vergütungsteilen; Executive remuneration; CEO-compensation; Say on Pay; Section 162(m); Tax deductibility of compensation (search for similar items in EconPapers)
JEL-codes: E61 (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1515/zfwp-2017-0007 (text/html)
For access to full text, subscription to the journal or payment for the individual article is required.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:lus:zwipol:v:66:y:2017:i:2:p:111-141:n:1

Ordering information: This journal article can be ordered from
https://www.degruyter.com/journal/key/zfwp/html

DOI: 10.1515/zfwp-2017-0007

Access Statistics for this article

Zeitschrift für Wirtschaftspolitik is currently edited by Juergen B. Donges, Steffen J. Roth, Achim Wambach and Christian Watrin

More articles in Zeitschrift für Wirtschaftspolitik from De Gruyter
Bibliographic data for series maintained by Peter Golla ().