Lewellen, Wilbur G.
June 1972
National Tax Journal;Jun72, Vol. 25 Issue 2, p111
Academic Journal
Several important modifications of the federal tax treatment of employee compensation were enacted m 1964. Among these were provisions thought likely to have a strong impact on the pattern of corporate executive earnings, especially with regard to the division of total pay between cash and non-cash elements. The present paper examines the empirical evidence on senior management compensation since 1964, and concludes that those expectations have not in fact been met. The findings are analyzed to detect specific tax influences and for their implications about possible future developments m pay policy.


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