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The Taxation of Executive Compensation

In: Tax Policy and the Economy, Volume 14

Citations

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Cited by:

  1. Jerry Yang & Willard Carleton, 2011. "Repricing of executive stock options," Review of Quantitative Finance and Accounting, Springer, vol. 36(3), pages 459-490, April.
  2. Chongwoo Choe, 2001. "Maturity and exercise price of executive stock options," Review of Financial Economics, John Wiley & Sons, vol. 10(3), pages 227-250.
  3. Doina Radulescu, 2012. "The Effects of a Bonus Tax on Manager Compensation and Welfare," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 1-16, March.
  4. Atif Ikram & Zhichuan (Frank) Li & Travis MacDonald, 2020. "CEO Pay Sensitivity (Delta and Vega) and Corporate Social Responsibility," Sustainability, MDPI, vol. 12(19), pages 1-20, September.
  5. Brian R. Cheffins, 2003. "Will Executive Pay Globalise Along American Lines?," Corporate Governance: An International Review, Wiley Blackwell, vol. 11(1), pages 8-24, January.
  6. Sanjay Deshmukh & Keith M. Howe & Carl Luft, 2006. "Executive Stock Options: To Expense or Not?," Financial Management, Financial Management Association International, vol. 35(1), pages 87-106, March.
  7. Paweł Doligalski & Abdoulaye Ndiaye & Nicolas Werquin, 2023. "Redistribution with Performance Pay," Journal of Political Economy Macroeconomics, University of Chicago Press, vol. 1(2), pages 371-402.
  8. Brian J. Hall, 2003. "Six Challenges in Designing Equity-Based Pay," NBER Working Papers 9887, National Bureau of Economic Research, Inc.
  9. Engelhardt, Gary V. & Madrian, Brigitte C., 2004. "Employee Stock Purchase Plans," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(2), pages 385-406, June.
  10. Dietl, Helmut M. & Grossmann, Martin & Lang, Markus & Wey, Simon, 2013. "Incentive effects of bonus taxes in a principal-agent model," Journal of Economic Behavior & Organization, Elsevier, vol. 89(C), pages 93-104.
  11. Carola Frydman & Raven E. Saks, 2010. "Executive Compensation: A New View from a Long-Term Perspective, 1936--2005," The Review of Financial Studies, Society for Financial Studies, vol. 23(5), pages 2099-2138.
  12. Voßmerbäumer, Jan, 2012. "Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht," arqus Discussion Papers in Quantitative Tax Research 125, arqus - Arbeitskreis Quantitative Steuerlehre.
  13. Mihir A. Desai, 2003. "The Divergence between Book Income and Tax Income," NBER Chapters, in: Tax Policy and the Economy, Volume 17, pages 169-208, National Bureau of Economic Research, Inc.
  14. Austan Goolsbee, 2000. "Taxes, High-Income Executives, and the Perils of Revenue Estimation in the New Economy," American Economic Review, American Economic Association, vol. 90(2), pages 271-275, May.
  15. Catherine Wolfram & Nancy L. Rose, 2000. "Has the "Million-Dollar Cap" Affected CEO Pay?," American Economic Review, American Economic Association, vol. 90(2), pages 197-202, May.
  16. Bengt Holmstrom & Steven N. Kaplan, 2003. "The State Of U.S. Corporate Governance: What'S Right And What'S Wrong?," Journal of Applied Corporate Finance, Morgan Stanley, vol. 15(3), pages 8-20, March.
  17. Larcker, David F. & McCall, Allan L. & Ormazabal, Gaizka, 2012. "The Economic Consequences of Proxy Advisor Say-on-Pay Voting Policies," Research Papers 2105, Stanford University, Graduate School of Business.
  18. Dana C. Andersen & Ramón López, 2019. "Do Tax Cuts Encourage Rent Seeking By Top Corporate Executives? Theory And Evidence," Contemporary Economic Policy, Western Economic Association International, vol. 37(2), pages 219-235, April.
  19. Goldman, Nathan C. & Ozel, Naim Bugra, 2023. "Executive compensation, individual-level tax rates, and insider trading profits," Journal of Accounting and Economics, Elsevier, vol. 76(1).
  20. Frydman, Carola & Molloy, Raven S., 2011. "Does tax policy affect executive compensation? Evidence from postwar tax reforms," Journal of Public Economics, Elsevier, vol. 95(11), pages 1425-1437.
  21. Robert Krämer & Vilen Lipatov, 2012. "Opportunities to Divert, Firm Value, and Taxation: Theory and Evidence from European Firms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 17-47, March.
  22. Chongwoo Choe & Gloria Tian & Xiangkang Yin, 2008. "Managerial Power, Stock-Based Compensation, And Firm Performance: Theory And Evidence," Monash Economics Working Papers 21/08, Monash University, Department of Economics.
  23. Patloch Alexandra, 2017. "Wirtschaftspolitische Maßnahmen zur Beeinflussung von Managergehältern," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 66(2), pages 111-141, August.
  24. Chen, Tsung-Kang & Liao, Hsien-Hsing & Chi, Cheng-Ming, 2014. "The economic consequences of regulatory changes in employee stock options on corporate bond holders: SFAS No.123R and structural credit model perspectives," Journal of Banking & Finance, Elsevier, vol. 42(C), pages 381-394.
  25. Arantxa Jarque, 2008. "CEO compensation : trends, market changes, and regulation," Economic Quarterly, Federal Reserve Bank of Richmond, vol. 94(Sum), pages 265-300.
  26. Bird, Andrew, 2018. "Taxation and executive compensation: Evidence from stock options," Journal of Financial Economics, Elsevier, vol. 127(2), pages 285-302.
  27. Leemore Dafny & David Dranove, 2009. "Regulatory Exploitation and Management Changes: Upcoding in the Hospital Industry," Journal of Law and Economics, University of Chicago Press, vol. 52(2), pages 223-250, May.
  28. Voßmerbäumer, Jan & Wagner, Franz W., 2013. "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research 144, arqus - Arbeitskreis Quantitative Steuerlehre.
  29. Leemore Dafny & David Dranove, 2006. "Regulatory Exploitation and the Market for Corporate Controls," NBER Working Papers 12438, National Bureau of Economic Research, Inc.
  30. Jonathan A. Parker & Annette Vissing-Jorgensen, 2010. "The Increase in Income Cyclicality of High-Income Households and Its Relation to the Rise in Top Income Shares," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 41(2 (Fall)), pages 1-70.
  31. Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
  32. Nada, Eissa & Giertz, Seth, 2006. "Trends in High Incomes and Behavioral Responses to Taxation: Evidence from Executive Compensation and Statistics of Income Data," MPRA Paper 17604, University Library of Munich, Germany.
  33. Chongwoo Choe, 2006. "Optimal CEO Compensation: Some Equivalence Results," Journal of Labor Economics, University of Chicago Press, vol. 24(1), pages 171-201, January.
  34. Paul van den Noord & Chistopher Heady, 2001. "Surveillance of Tax Policies: A Synthesis of Findings in Economic Surveys," OECD Economics Department Working Papers 303, OECD Publishing.
  35. Holmlund Bertil & Söderström Martin, 2011. "Estimating Dynamic Income Responses to Tax Reform," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 11(1), pages 1-38, November.
  36. Robert J. Gordon, 2009. "Misperceptions About the Magnitude and Timing of Changes in American Income Inequality," NBER Working Papers 15351, National Bureau of Economic Research, Inc.
  37. Brian J. Hall & Kevin J. Murphy, 2003. "The Trouble with Stock Options," Journal of Economic Perspectives, American Economic Association, vol. 17(3), pages 49-70, Summer.
  38. Core, John E. & Guay, Wayne R., 2001. "Stock option plans for non-executive employees," Journal of Financial Economics, Elsevier, vol. 61(2), pages 253-287, August.
  39. Menachem Abudy & Simon Benninga, 2011. "Taxation and the value of employee stock options," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 7(1), pages 9-37, February.
  40. Marko Koethenbuerger & Michael E Stimmelmayr, 2022. "The Efficiency Costs of Dividend Taxation with Managerial Firms," The Economic Journal, Royal Economic Society, vol. 132(643), pages 1123-1149.
  41. Hilmer, Michael, 2013. "Fiscal treatment of managerial compensation - a welfare analysis," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79703, Verein für Socialpolitik / German Economic Association.
  42. Gorry, Aspen & Hassett, Kevin A. & Hubbard, R. Glenn & Mathur, Aparna, 2017. "The response of deferred executive compensation to changes in tax rates," Journal of Public Economics, Elsevier, vol. 151(C), pages 28-40.
  43. Thomas Bauer & Thomas Kourouxous & Peter Krenn, 2018. "Taxation and agency conflicts between firm owners and managers: a review," Business Research, Springer;German Academic Association for Business Research, vol. 11(1), pages 33-76, February.
  44. Linn, Scott C. & Park, Daniel, 2005. "Outside director compensation policy and the investment opportunity set," Journal of Corporate Finance, Elsevier, vol. 11(4), pages 680-715, September.
  45. Perry, Tod & Zenner, Marc, 2001. "Pay for performance? Government regulation and the structure of compensation contracts," Journal of Financial Economics, Elsevier, vol. 62(3), pages 453-488, December.
  46. Kim, Seoyoung & Sarin, Atulya & Sarin, Saagar, 2018. "Do players perform for pay? An empirical examination via NFL players’ compensation contracts," Journal of Banking & Finance, Elsevier, vol. 88(C), pages 330-346.
  47. Choe, Chongwoo, 2003. "Leverage, volatility and executive stock options," Journal of Corporate Finance, Elsevier, vol. 9(5), pages 591-609, November.
  48. Thomas Piketty & Emmanuel Saez, 2001. "Income Inequality in the United States, 1913-1998 (series updated to 2000 available)," NBER Working Papers 8467, National Bureau of Economic Research, Inc.
  49. Seth H. Giertz, 2004. "Recent Literature on Taxable-Income Elasticities: Technical Paper 2004-16," Working Papers 16189, Congressional Budget Office.
  50. H Peyton Young & Lucas Merrill Brown, 2016. "The Diffusion of a Social Innovation: Executive Stock Options from 1936," Economics Series Working Papers 777, University of Oxford, Department of Economics.
  51. Ge Zhang, 2006. "Market Valuation and Employee Stock Options," Management Science, INFORMS, vol. 52(9), pages 1377-1393, September.
  52. Jin, Li & Kothari, S.P., 2008. "Effect of personal taxes on managers' decisions to sell their stock," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 23-46, September.
  53. Mihir A. Desai, 2002. "The Corporate Profit Base, Tax Sheltering Activity, and the Changing Nature of Employee Compensation," NBER Working Papers 8866, National Bureau of Economic Research, Inc.
  54. Maximilian von Ehrlich & Doina Radulescu, 2017. "The taxation of bonuses and its effect on executive compensation and risk‐taking: Evidence from the UK experience," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 26(3), pages 712-731, September.
  55. Compton, Ryan & Sandler, Daniel & Tedds, Lindsay M., 2010. "Backdating, tax evasion, and the unintended consequences of Canadian tax reform," MPRA Paper 39788, University Library of Munich, Germany.
  56. Choe, Chongwoo & Tian, Gloria Y. & Yin, Xiangkang, 2014. "CEO power and the structure of CEO pay," International Review of Financial Analysis, Elsevier, vol. 35(C), pages 237-248.
  57. Radygin Alexandr & Entov Revold & Mejeraoups I., 2007. "External Mechanisms of Corporate Governance," Research Paper Series, Gaidar Institute for Economic Policy, issue 104P.
  58. Bengt Holmstrom & Steven N. Kaplan, 2001. "Corporate Governance and Merger Activity in the U.S.: Making Sense of the 1980s and 1990s," NBER Working Papers 8220, National Bureau of Economic Research, Inc.
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