Efforts to reform how bosses’ salaries are set are unlikely to work

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Spring is in the air, bringing with it angry thoughts about executive pay. This year the economic downturn is adding extra emotion to the season’s familiar fury. Unions are, for example, outraged at the $21m paid in 2009 to Sam Palmisano, IBM’s boss, not least because his firm laid off 10,000 workers in America last year.

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