WHU Knowledge

About WHU Knowledge

WHU Knowledge is the online knowledge platform of WHU - Otto Beisheim School of Management, one of Germany’s leading business schools. It provides hands-on insights for business executives, journalists, politicians, associations, and fellow researchers on numerous economic and managerial subjects. WHU Knowledge bundles the expertise of the WHU – Otto Beisheim School of Management chairs and invites for a lively exchange.

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Restricting Executive Compensation is an Uphill Battle

Why taxing companies differently doesn’t combat excessive executive payments

Tobias Bornemann / Martin Jacob / Mariana Sailer

Well. At least they tried. In the fight against a widening pay gap, the Austrian government limited how tax deductible an extraordinarily high executive compensation can be. A new study reveals that this tax reform failed to meet its goals—and that someone else may have to foot the bill.