Brief Executive Compensation Reform and the Limits of Tax Policy
Michael Doran
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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 suggests a different approach for future executive compensation reform.
Research Areas Economic mobility and inequality Aging and retirement Taxes and budgets
Tags Fiscal policy Pensions Individual taxes Federal budget and economy