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Do Taxes Explain Why Firms Rarely Use Penalty Remuneration Contracts?

https://doi.org/10.2139/ssrn.4256861
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32/32 checkable references clean · checked 2026-08-27

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

36 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 32 checked references that resolve
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Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?
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Incentive effects of bonus taxes in a principal-agent model
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Limited Liability, Asymmetric Taxation, and Risk Taking — Why Partial Tax Neutralities Can Be Harmful
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Interne Unternehmensrechnung
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Managerial Attributes and Executive Compensation
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The Impact of Deductibility Limits on Compensation Contracts: A Theoretical Examination
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Bonus versus Penalty: Does Contract Frame Affect Employee Effort?
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no DOI — not checkedThe Taxation of bonuses and its effects on executive remuneration and risk-taking: Evidence from the UK experience
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no DOI — not checkedThe role and impact of labour taxation policies
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no DOI — not checkedTaxes in agency models: Multi period and multi task structures
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no DOI — not checkedComparing analyses of bonus taxes")
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