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Full-Text Articles in Law
Brief For Prof. Stephen B. Cohen, Pro Se, As Amicus Curiae Supporting Respondents, Commissioner Of Internal Revenue V. Banks, Nos. 03-892 & 03-907 (U.S. Aug. 16, 2004), Stephen B. Cohen
U.S. Supreme Court Briefs
No abstract provided.
Executive Compensation Reform And The Limits Of Tax Policy, Michael Doran
Executive Compensation Reform And The Limits Of Tax Policy, Michael Doran
Georgetown Law Faculty Publications and Other Works
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.