In the Nick of Time: Performance-Based Compensation and Proactive Responses to the Tax Cuts and Jobs Act

The Tax Cuts and Jobs Act of 2017 (TCJA) introduced two major changes that may influence executive compensation: (1) reducing corporate tax rates from 35 to 21 percent, and (2) eliminating the performance-based pay exception in Section 162(m). These changes provide incentives to maximize deductible...

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Veröffentlicht in:	Journal of management accounting research 2021-04, Vol.33 (1), p.53-74
Hauptverfasser:	Durrant, Jon, Gong, James Jianxin, Howard, Jennifer
Format:	Artikel
Sprache:	eng
Schlagworte:	Corporate taxes Executive compensation Management accounting Studies Tax cuts Tax Cuts & Jobs Act 2017-US Tax rates
Online-Zugang:	Volltext
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