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Brief

Executive Compensation Reform and the Limits of Tax Policy

Michael Doran
November 23, 2004
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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 suggests a different approach for future executive compensation reform.

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Individual Taxes Federal Budget and Economy
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