Income taxes and managerial incentives: Evidence from hedge funds

2021 ◽  
Author(s):  
Vikas Agarwal ◽  
Gary Chen ◽  
Zhen Shi ◽  
Bin Wang
Keyword(s):  
Hedge Funds ◽  
Managerial Incentives ◽  
Income Taxes

Flows, Performance, and Managerial Incentives in Hedge Funds

2003 ◽  
Author(s):  
Vikas Agarwal ◽  
Naveen D. Daniel ◽  
Narayan Y. Naik
Keyword(s):  
Hedge Funds ◽  
Managerial Incentives

scholarly journals Untangling The Carried Interest Controversy

2013 ◽  
Vol 11 (2) ◽  
pp. 89 ◽  
Author(s):  
Martin A. Goldberg ◽  
Robert E. Wnek ◽  
Presley Rodricks ◽  
Cynthia Kruth
Keyword(s):  
Hedge Funds ◽  
Income Taxes ◽  
Capital Gains ◽  
Special Treatment ◽  
Tax Rates ◽  
Deferred Compensation ◽  
The Future ◽  
Legislative Changes

Carried interest is a form of deferred compensation payable to managers of hedge funds organized as investment partnerships. There are two tax components of this compensation that are favorable to the manager. First, income taxes are due only when amounts are received rather than when this interest is granted, and second, this income is eligible for the lower tax rates of capital gains and dividends. Special tax treatment has been criticized by some as being an unfair benefit for income that is essentially compensation for services, while proponents of continuing this special treatment point out policy reasons for continuing it, emphasizing characteristics of carried interest that warrant treatment such special treatment. Legislative changes have been proposed but not enacted into law, and there are different alternatives that warrant consideration for the future.

Institutional Investors on the Securities Market

2003 ◽  
pp. 95-101
Author(s):  
O. Khmyz
Keyword(s):  
Financial Crisis ◽  
Capital Market ◽  
Hedge Funds ◽  
Institutional Investors ◽  
Securities Market ◽  
Main Role ◽  
Investment Funds ◽  
Investment Process ◽  
The Capital Market

Acording to the author's opinion, institutional investors (from many participants of the capital market) play the main role, especially investment funds. They supply to small-sized investors special investment services, which allow them to participate in the investment process. However excessive institutialization and increasing number of hedge-funds may lead to financial crisis.

Hedge Funds in Corporate Clothing

CFA Magazine ◽  
2005 ◽  
Vol 16 (4) ◽  
pp. 46-47
Author(s):  
Stephen Brown
Keyword(s):  
Hedge Funds

Hedge Funds and the Collapse of Long-Term Capital Management

CFA Digest ◽  
2000 ◽  
Vol 30 (1) ◽  
pp. 76-78
Author(s):  
David B. Miyazaki
Keyword(s):  
Hedge Funds ◽  
Capital Management

Do Hedge Funds Manage Their Reported Returns?

CFA Digest ◽  
2012 ◽  
Vol 42 (1) ◽  
pp. 3-5
Author(s):  
Natalie Schoon
Keyword(s):  
Hedge Funds
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