Document Type
Article
Publication Date
2004
Abstract
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 outlines a different approach for future executive compensation reform.
Publication Citation
(Tax Policy Ctr. Discussion Paper No. 18, 2004)
Scholarly Commons Citation
Doran, Michael, "Executive Compensation Reform and the Limits of Tax Policy" (2004). Georgetown Law Faculty Publications and Other Works. 1094.
https://scholarship.law.georgetown.edu/facpub/1094