| 来源类型 | Journal Publication |
| 规范类型 | 其他 |
| The response of deferred executive compensation to changes in tax rates | |
| Aspen Gorry; Kevin A. Hassett; R. Glenn Hubbard; Aparna Mathur | |
| 发表日期 | 2015-08-25 |
| 出版年 | 2015 |
| 语种 | 英语 |
| 摘要 | Abstract: Given the increasing use of stock options in executive compensation, we examine how taxes influence the choice of compensation and document that income deferral is an important margin of adjustment in response to tax rate changes. To account for this option in the empirical analysis, we explore deferral by estimating how executives’ choice of compensation between current and deferred income depends on changes in tax policy. Our empirical results suggest a significant impact of taxes on the composition of executive compensation. Click here to read the published version. Click here to read the working paper. |
| 主题 | Public Economics |
| 标签 | ceo ; tax rates ; Tax reform |
| URL | https://www.aei.org/research-products/journal-publication/the-response-of-deferred-executive-compensation-to-changes-in-tax-rates/ |
| 来源智库 | American Enterprise Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/209122 |
| 推荐引用方式 GB/T 7714 | Aspen Gorry,Kevin A. Hassett,R. Glenn Hubbard,et al. The response of deferred executive compensation to changes in tax rates. 2015. |
| 条目包含的文件 | 条目无相关文件。 | |||||
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
