Executive Compensation Reform and the Limits of Tax Policy

Discussion Paper No. 18

24 Pages Posted: 10 Jun 2009

See all articles by Michael Doran

Michael Doran

University of Virginia School of Law

Date Written: November 23, 2004

Abstract

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.

Keywords: tax, executive compensation

JEL Classification: H2, H24, H25

Suggested Citation

Doran, Michael, Executive Compensation Reform and the Limits of Tax Policy (November 23, 2004). Discussion Paper No. 18, Available at SSRN: https://ssrn.com/abstract=1416106 or http://dx.doi.org/10.2139/ssrn.1416106

Michael Doran (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States

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