Regulating Executive Pay: Using the Tax Code to Influence CEO Compensation
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下载链接:
https://www.nber.org/papers/w7842
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资源简介:
This study explores corporate responses to 1993 legislation, implemented as section 162(m) of the Internal Revenue Code, that capped the corporate tax deductibility of top management compensation at $1 million per executive unless it qualified as substantially performance-based.' We detail the
提供机构:
美国国家经济研究局
创建时间:
2000-08-01



