Regulating Executive Pay: Using the Tax Code to Influence Chief Executive Officer Compensation

By N. Rose, Catherine D. Wolfram. Journal of Labor Economics, 2002

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Shareholder Primacy, Corporate Social Responsibility, and the Role of Business Schools (2014, unknown): “The purpose was to limit executive compensation perceived as being ‘‘excessive,’’ although research suggests that the law has had little effect on executive compensation in practice (Rose and Wolfram 2002).”
6 Pay and Performance: Individuals, Groups, and Executives (2009, background): “Results are mixed on whether this policy has had the effect of increasing the sensitivity of pay to performance for affected firms (Perry & Zenner, 2001 ; Rose & Wolfram, 2002 ) but it has had virtually no effect on overall pay levels, as the level of all pay components has increased since 1993 (C”
CEO Incentives and Earnings Management (2006, background): “See Rose and Wolfram (2002) for a discussion of the relationship between these tax code changes and executive compensation.”