Effects of Taxation: Executive Compensation and Retirement Plans

By Challis A. Hall Jr. | Go to book overview

CHAPTER 1
Introduction and Summary of Conclusions

THIS monograph is primarily a study of the effects of federal taxation on the use and conditions of deferred-type compensation plans for executives in large corporations, and of the economic effects arising from them. The term "deferredtype compensation plan" refers to those methods of compensation under which the participant receives payment for services long after they are rendered. This study centers attention on the use, terms, and effects of plans as they influence executives for two reasons. First, taxation is particularly important to executives because their earnings have been subjected to especially high rates under our progressive individual tax system. In addition, executives' efforts are extremely important in guiding the production of goods and services. The concentration of attention on compensation plans used in large corporations is justified because of the importance of such companies in the nation's economy.

Executive compensation plans have changed greatly in the last 20 years, partly as a result of increased federal taxation. A very important aspect of this change is the increased use of deferred-type plans. Although this study is primarily concerned with deferred-type compensation plans, it considers briefly at several places other types of executive compensation plans, including stock options and stock purchase plans.


OBJECTIVES OF THE STUDY

In the consideration of the effects of taxation on corporate compensation and retirement plans, five main objectives have been developed. These are briefly stated in the form of

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