Tax Consequences of Compensation Policies
DOI:
https://doi.org/10.29173/alr2350Abstract
The importance of compensation policies and reward structures bears direct relationship to the burden imposed by the incidence of income taxation. When, as at the present time, inflation and substantial tax rates erode an in dividual's earning, indirect compensation and devices to reduce income taxa tion assume greater significance to all wage earners. In this paper Mr. Krishna examines several alternative schemes to direct remuneration which have the effect of minimizing current taxation and deferring the incidence of taxes to some future time period, thereby mitigating against the ultimate erosion of ear nings. The emphasis of the paper is on the deferral of tax and indirect compen sation schemes, and is premised on the principle that deferral is tantamount to tax saving.Downloads
Published
Issue
Section
License
For Editions following and including Volume 61 No. 1, the following applies.
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
For Editions prior to Volume 61 No. 1, the following applies.
Author(s) retain original copyright in the substantive content of the titled work, subject to the following rights that are granted indefinitely:
- Author(s) grant the Alberta Law Review permission to produce, publish, disseminate, and distribute the titled work in electronic format to online database services, including, but not limited to: LexisNexis, QuickLaw, HeinOnline, and EBSCO;
- Author(s) grant the Alberta Law Review permission to post the titled work on the Alberta Law Review website and/or related websites.
- Author(s) agree that the titled work may be used for educational or instructional purposes and/or in educational or instructional materials. The author(s) acknowledge that the titled work is subject to other such "fair dealing" provisions and applicable legislation.
- Author(s) grant a limited license to those accessing the titled work from an electronic database or an Alberta Law Review website to download the titled work onto their computer and to print a copy for their own personal, non-commercial use, subject to proper attribution.
To use the journal's content elsewhere, permission must be obtained from the author(s) and the Alberta Law Review.