00000cab a22000003a 4500 UP-99796217609781546 Buklod 20231007233832.0 m |o d | ta 110426s xx d | ||r ||||| || dbus eng Harris, David G. Federal tax legislation as an implicit contracting cost benchmark The definition of excessive executive compensation. Vol. 77 no. 4 pp. 997-1018 O 2002 Business taxation. Compensation. Implicit contracting costs. Accounting review V. 77, 1-4, + supp (2002). FO Article