Tax implications of CEO compensation packages
Abstract
This study examines associations between different forms of CEO compensation and corporate tax avoidance activity. I develop a new theoretical framework for predicting the associations between CEO compensation and corporate tax avoidance. I also rank forms of compensation by their impact on various forms of tax avoidance ranging from conservative to aggressive approaches. This assists corporate boards by providing information on which forms of tax avoidance are associated with various compensation schemes. That is, the results inform corporate boards about potential tax consequences of implementing certain compensation packages.
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- OSU Dissertations [11222]