Does tax policy affect executive compensation? Evidence from postwar tax reforms
نویسندگان
چکیده
منابع مشابه
Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms
The trends in executive pay and labor income tax rates since the 1940s suggest a high elasticity of taxable income with respect to tax policy. By contrast, the level and structure of executive compensation have been largely unresponsive to tax incentives since the 1980s. However, the relative tax advantage of different forms of pay was small during this period. Using a sample of top executives ...
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ژورنال
عنوان ژورنال: Journal of Public Economics
سال: 2011
ISSN: 0047-2727
DOI: 10.1016/j.jpubeco.2011.02.005