Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms
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https://www.nber.org/papers/w16812
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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
提供机构：
美国国家经济研究局
创建时间：
2011-02-01
