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The Wrong Way to Target Corporate Excess

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When in doubt, go after corporate fat cats.

Sensitive to criticism that existing revenue and cost measures won’t fully pay for their proposed $3.5 trillion spending plan, Congressional Democrats have their eyes on lavish executive compensation as a source of revenue. One proposal is an excise tax on companies that buy back a “significant” amount of their own stock. Another would target companies that pay bosses a high multiple of average employee compensation.

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