Some have proposed limiting the tax deduction for performance-based pay to firms with broad-based profit-sharing programs. But, although this approach might encourage profit sharing with more workers, it would continue to provide companies with significant tax breaks for huge compensation packages for top executives.
有人建议将基于业绩表现的薪酬的税收扣减范围局限于实施广泛利润分享计划的企业。但是，尽管这一办法或许能够鼓励扩大员工利润分享范围，但顶层高管薪酬极高的公司仍能获得大量税收减免。