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Tax Cuts and Jobs Act did little to affect executive pay, counter to what Congress intended

July 11, 2022 sarah JonasResearch Results

Through the Tax Cuts and Jobs Act of 2017, Congress attempted to curb CEO pay by repealing a long-standing exemption that allowed companies to deduct large amounts of qualified performance-based pay. New research finds the change has had little effect, with CEO pay either staying the same or growing after the law made it more costly to award executives with high levels of compensation.

Incoming CEOs with premium pay packages perform accordingly, study shows

July 6, 2020 sarah JonasResearch Results

New research from the University of Notre Dame examines how compensation for incoming chief executives — which serves as a sign of the board’s upfront confidence in the CEO’s ability — is related to subsequent performance in the years that follow.