RECENT EVIDENCE ON SENIOR EXECUTIVE PAY

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Abstract
The Tax Reform Act of 1969 altered the tax terms of trade among the elements in the managerial pay package, especially as between current cash and deferred forms of reward. The empirical evidence on compensation since that time is analyzed to identify the revisions in pay policies which have occurred. A definite re-structuring of the package can be discerned, and a net reduction in the tax burden on senior management is indicated by the data.

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