Current US law allows businesses to deduct from their taxable income the wages of all employees, except the top five executives, for whom deductions are limited to $1 million of annual pay, unless the excess compensation is “performance-related.” Spurred partly by this tax incentive, corporations have shifted top executives’ compensation toward shares, options, and other forms of profit sharing and stock ownership, largely leaving out regular workers.
从政策角度，在鼓励企业成立广泛利润分享安排方面有很多事情可以做。目前，美国法律允许公司从应税利润中扣除所有雇员的工资，但排名最高的五名高管除外，他们的扣除金限定在100万年薪以内，除非其上的薪酬与“业绩挂钩”。部分拜这一税收激励所赐，公司顶级高官的薪酬偏重于股票、期权和其他形式的利润分享和持股计划，而普通员工不享受此待遇。