Executive Compensation Reform and the Limits of Tax Policy
Georgetown University Law Center
November 23, 2004
Discussion Paper No. 18
The American Jobs Creation Act of 2004 includes a major attempt to reform the tax rules for deferred compensation arrangements covering corporate managers. This paper examines the tax policy and corporate-governance policy objectives of the reform effort, explores the shortcomings of the legislation, and outlines a different approach for future executive compensation reform.
Number of Pages in PDF File: 24
Keywords: tax, executive compensation
JEL Classification: H2, H24, H25working papers series
Date posted: June 10, 2009
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