Beiträge zur deutschen Judenfrage mit akademischen Arabesken als Unterlagen zu einer Reform der deutschen Universitäten

von Friedrich Zöllner. Hrsg. und mit einer Einl. vers. von Moritz Wirth

The Taxation of Bonuses and its Effect on Executive Compensation - Evidence from the UK Experience

This paper explores the reaction of compensation components awarded to executive directors of UK financial institutions following the adoption of the bonus tax in December 2009. Excessive bonuses are blamed for encouraging risk taking and are regarded as one of the pull factors of the financial crisis. The British government attempted to reduce bonuses and accordingly corporate risk-taking by means of a special tax on cashbased bonuses. Using a comprehensive dataset on executive compensation we show that the introduction of the bonus tax decreased the net cash bonuses awarded to directors by about 43%, accompanied however by a simultaneous increase in other compensation components leaving both variable as well as total compensation unaffected. Hence, the incidence of the bonus tax was borne by the firms which compensated their managers for the decrease in cash-based compensation by awarding them different forms of pay. Consistent with this finding our data also suggests that firms reduced dividend pay-outs as a consequence of the bonus tax.

Der Judaismus und die parlamentarische Komödie : Rede über d. Täuschungen u. d. nothwendige Reform unseres modernen Repräsentativsystems, geh. bei Gelegenheit d. Budgetdebatte am 7. Febr. 1882 ...

von Iván v. Simonyi

Zur Reform des israelitischen Religionsunterrichts

von Maximilian Paul-Schiff

Vorschläge betr. eine Reform des jüdischen Religionsunterrichtes an den obersten Klassen der Mittelschulen erstattet an den Vorstand der Wiener israel. Kultusgemeinde

von Maximilian Steiner

Jewish influence on Christian reform movements

by Louis Israel Newman

Vorschläge zu einer zeitgemässen Reform der jüdischen Ehegesetze : der nächsten Rabbinerversammlung zur Prüfung übergeben

von Sam. Holdheim