| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w21516 |
| 来源ID | Working Paper 21516 |
| 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 | 2015-09-07 |
| 出版年 | 2015 |
| 语种 | 英语 |
| 摘要 | 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. |
| 主题 | Financial Economics ; Corporate Finance ; Public Economics ; Taxation ; Labor Economics ; Labor Compensation |
| URL | https://www.nber.org/papers/w21516 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/579191 |
| 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。 | |||||
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