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Taxes, High-Income Executives, and the Perils of Revenue Estimation in the New Economy

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NBER2000-03-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w7626
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This paper attempts to help explain the unforecasted, excess' personal income tax revenues of the last several years. Using panel data on executive compensation in the 1990s, it argues that because the gains on most stock options are treated as ordinary income for tax purposes, rising stock market
提供机构:
美国国家经济研究局
创建时间:
2000-03-01
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