Footnote:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 23, 2004 erstellt
Description:
The American Jobs Creation Act of 2004 includes a major attempt to reform the tax rules for deferred compensation arrangements covering corporate managers. This paper examines the tax policy and corporate-governance policy objectives of the reform effort, explores the shortcomings of the legislation, and outlines a different approach for future executive compensation reform