Reward Taxation, Reward Type, and Employee Effort
通过两个实验发现，对实物奖励征税会降低员工的积极情绪、增加消极情绪、削弱奖励吸引力并减少努力，但对现金奖励征税则没有这些影响。
ABSTRACT Performance-contingent cash and tangible rewards are commonly used to motivate employees, and the taxation of such rewards is unavoidable. We use two experiments to examine how the effect of reward taxation on employee effort varies by reward type. In Experiment 1, we find reward taxation decreases positive affect, increases negative affect, and decreases reward attractiveness for employees when rewards are tangible, but not when rewards are cash. In Experiment 2, we find reward taxation reduces employee effort when rewards are tangible, but not when rewards are cash. Collectively, this evidence advances knowledge at the intersection of tax and management accounting by explaining why reward type alters the effect of reward taxation on employee effort. Moreover, our experimental results inform managers of a potential downside to using tangible rewards to motivate employees. Data Availability: Authors will make data available on request. JEL Classifications: J41; M11; M52; M55.