In this primarily psychological study based on the results of interviews with executives from fifty of the nation's top industrial organizations, the author's first statement is that executives do feel their activity is stifled by the pressure of taxes. However, most interviewees felt that non-monetary factors were basically more important. These are listed as- 1.) sense of achievement, 2.) sense of prestige, 3.) a congenial environment, 4.) company loyalty, 5.) sense of power. The study continues as more thorough development of these factors and a discussion of other elements such as community contribution, the establishment of proper salaries. Sadly, it is a dry work, often clouded over by obscuring psychological terminology that fails to liven this important and as yet inadequately covered subject. Of value for the entire business world, its use and appeal will be for the occasional student and teacher alone.