> In the USA there is no such thing. That's not strictly true. There is a tax code provision that prohibits companies from counting executive compensation of

> In the USA there is no such thing. That's not strictly true. There is a tax code provision that prohibits companies from counting executive compensation of over $1MM as an operating expense, the intention being to discourage high compensation by essentially putting an additional tax on the excess compensation. It's not very effective, particularly since "performance-based" compensation was exempt until a couple years ago. There are also harder limits for executive (and other people's) compensation in government contracting. Somewhat more effective than the above, but still not great.