Taxes, Subsidies, and Executive Compensation

7 Pages Posted: 28 Oct 2014

See all articles by Alan D. Viard

Alan D. Viard

American Enterprise Institute

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

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

Alan D. Viard (Contact Author)

American Enterprise Institute ( email )

1150 17th Street, N.W.
Washington, DC 20036
United States
(202) 419-5202 (Phone)
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