Executive Compensation Reform and the Limits of Tax Policy

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

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Year of publication:	2009
Authors:	Doran, Michael
Publisher:	[S.l.] : SSRN

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Extent:	1 Online-Ressource (24 p)
Series:	Discussion Paper ; No. 18
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 23, 2004 erstellt
Other identifiers:	10.2139/ssrn.1416106 [DOI]
Classification:	H2 - Taxation, Subsidies, and Revenue ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014207341