Taxes, Subsidies, and Executive Compensation
7 Pages Posted: 28 Oct 2014
Date Written: July 28, 2014
Abstract
Recent studies assert that corporations receive a government subsidy by being allowed ordinary business expense deductions for payments of performance-based executive compensation. There is no subsidy, however, because the compensation payments do not receive any preferential tax treatment. The payments are treated in the same manner as nearly all other forms of employee compensation.
Suggested Citation: Suggested Citation
Viard, Alan D., Taxes, Subsidies, and Executive Compensation (July 28, 2014). Tax Notes, Vol. 144, No. 4, 2014, Available at SSRN: https://ssrn.com/abstract=2515023
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