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Strategic board decision-making. A pilot classroom experiment in executive compensation

Pay incentives affect group strategy discussions and decisions. Using a pilot classroom experiment with MBA students, we find that boards change their strategies based on incentives.



Pay, preference, and pressure: Experimental test of CEO pay models

Compensation packages, shareholder focus, and CEO preferences contribute to long-term financial and non-financial value creation. This laboratory experiment documents the effect of CEO compensation models on firm outcomes in the context of shareholder views and CEO characteristics. Investment in R&D and clean production is highest when these three value drivers all focus on the long term or on clean production.



Evaluation gift tax exemption for mortgage down-payments or prepayments

Gifts under the gift tax exemption for owner-occupied housing in 2017 and 2018 reduced total Dutch mortgage debt by at most 0.3 percent. Underwater mortgages hardly played a role in these years. Furthermore, the gift tax exemption reaches households with a relatively favourable financial position.



Continuity in the funding of the police, the public prosecution service and the judiciary

SEO, together with AEF, has investigated the effects of cutbacks and extra expenditure at the police, the public prosecution service and the judiciary in the Netherlands in the period 2010 - 2020.