July 2013
Legislation & Policy Brief;2013, Vol. 5 Issue 2, p199
Academic Journal
The article discusses the tax scheme focused on decreasing the compensation of executives in the U.S. It focuses on the provisions in the U.S. Internal Revenue Code (IRC) that limits and regulates executive compensation. It states that the Congress has regulated the Internal Revenue Service (IRS) to manage executive wages under tax code. It mentions that the incentive-based pay is dominant form of executive compensation in America.


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