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Author: Doran, Michael

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Executive Compensation Reform and the Limits of Tax Policy (Discussion Papers/Tax Policy Center)
Michael Doran

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.

Published: 11/23/04
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