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Taxes and executive compensation: evidence from the 1990s
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SYSNO ASEP 0330972 Document Type J - Journal Article R&D Document Type Journal Article Subsidiary J Článek ve WOS Title Taxes and executive compensation: evidence from the 1990s Author(s) Katuščák, Peter (NHU-C) RID Source Title CESifo Economic Studies - ISSN 1610-241X
Roč. 55, 3-4 (2009), s. 542-568Number of pages 27 s. Language eng - English Country GB - United Kingdom Keywords personal income taxation ; pay-to-stock-price ; executive compensation Subject RIV AH - Economics CEZ MSM0021620846 - NHU-C UT WOS 000270709200007 DOI 10.1093/cesifo/ifp020 Annotation This article analyzes the effect of personal income taxation on the pay-to-stock-price sensitivity of executive compensation contracts generated by stock option and restricted stock grants. Workplace Economics Institute - CERGE Contact Tomáš Pavela, pavela@cerge-ei.cz, Tel.: 224 005 122 Year of Publishing 2010
Number of the records: 1