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  • Aspen Gorry, Kevin A. Hassett, R. Glenn Hubbard, and Aparna Mathur, Personal Income Taxation and Household Behavior (TAPES) (Elsevier, Journal of Public Economics, Volume 151, 2017), chap. 1, https://www.nber.org/books-and-chapters/personal-income-taxation-and-household-behavior-tapes/response-deferred-executive-compensation-changes-tax-rates.

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Given the increasing use of stock options in executive compensation, we examine how taxes influence the choice of...

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