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Taxes and the Use of Subjectivity in Executive Bonus Plans.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Taxes and the Use of Subjectivity in Executive Bonus Plans./
作者:	Fox, Zackery Donald.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2021,
面頁冊數:	76 p.
附註:	Source: Dissertations Abstracts International, Volume: 83-03, Section: A.
Contained By:	Dissertations Abstracts International83-03A.
標題:	Subjectivity. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28416227
ISBN:	9798538167913

Taxes and the Use of Subjectivity in Executive Bonus Plans.
Fox, Zackery Donald.

Taxes and the Use of Subjectivity in Executive Bonus Plans. - Ann Arbor : ProQuest Dissertations & Theses, 2021 - 76 p.

Source: Dissertations Abstracts International, Volume: 83-03, Section: A.

Thesis (Ph.D.)--University of Oregon, 2021.

This item must not be sold to any third party vendors.

In this study, I examine whether taxes influence the design of executive compensation incentives. Recently, the Tax Cuts and Jobs Act (TCJA) removed the requirement that bonus plans be tied to objective and verifiable performance measures for the bonus to be tax deductible. A potential consequence of this removal is that firms will begin to rely more heavily on subjectivity and discretion in their bonus arrangements. I find an increase, post-TCJA, in both the number of and the weight applied to performance measures with discretionary criteria. Using various cross-sectional analyses, I further connect my findings to taxes and find that the effect I document is concentrated among firms with a greater sensitivity to the loss of a tax deduction from the TCJA. Overall, the results suggest that the recent tax reform influenced the design of executive bonus plans by facilitating the inclusion of additional subjective performance measures.

ISBN: 9798538167913Subjects--Topical Terms:

525978
Subjectivity.
Subjects--Index Terms:

Bonus plans

Taxes and the Use of Subjectivity in Executive Bonus Plans.
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520 $a In this study, I examine whether taxes influence the design of executive compensation incentives. Recently, the Tax Cuts and Jobs Act (TCJA) removed the requirement that bonus plans be tied to objective and verifiable performance measures for the bonus to be tax deductible. A potential consequence of this removal is that firms will begin to rely more heavily on subjectivity and discretion in their bonus arrangements. I find an increase, post-TCJA, in both the number of and the weight applied to performance measures with discretionary criteria. Using various cross-sectional analyses, I further connect my findings to taxes and find that the effect I document is concentrated among firms with a greater sensitivity to the loss of a tax deduction from the TCJA. Overall, the results suggest that the recent tax reform influenced the design of executive bonus plans by facilitating the inclusion of additional subjective performance measures.
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