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| 003 | ES-MaIEF | ||
| 005 | 20240130104907.0 | ||
| 007 | ta | ||
| 008 | 240129t2023 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_966189 _aOhrn, Eric |
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| 245 | 0 |
_aCorporate tax breaks and executive compensation _c by Eric Ohrn |
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| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aI analyze the effect of two corporate tax breaks, bonus depreciation and the Domestic Production Activities Deduction (DPAD), on executive compensation in publicly traded US firms. I find both tax breaks significantly increase executive compensation. For every dollar a firm benefits from the tax breaks, compensation of the firm's top five highest-paid executives increases by $0.17 to $0.25. The tax breaks increase compensation primarily in firms with weaker governance structures, suggesting the compensation response is driven by executive rent extraction. | ||
| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
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| 650 | 4 |
_944038 _aEXENCIONES TRIBUTARIAS |
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| 650 | 4 |
_948221 _aREDUCCIONES TRIBUTARIAS |
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| 650 | 4 |
_97000 _aADMINISTRADORES DE SOCIEDADES |
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| 650 | 4 |
_948349 _aSALARIOS |
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| 650 | 4 |
_942888 _aESTADOS UNIDOS |
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| 773 | 0 |
_9171095 _oOP 2135/2023/3 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _g v. 15, n. 3, August 2023, p. 215-255 |
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| 942 | _cART | ||