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Regulating Executive Pay: Using the Tax Code to Influence CEO Compensation

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NBER2000-08-01 更新2025-01-04 收录
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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

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2000-08-01
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