2013 (v1)
Publication
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Uploaded on: April 14, 2023
G
L
GANDULLIA , Luca
Last name: GANDULLIA
First name: Luca
Email: luca.gandullia@unige.it
Institution: UNIGE
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2005 (v1)Publication
No description
Uploaded on: April 14, 2023 -
2008 (v1)Publication
Il settore long term care in Italia e in Europa
Uploaded on: March 31, 2023 -
1996 (v1)Publication
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Uploaded on: March 31, 2023 -
2005 (v1)Publication
The paper illustrates the role of employee stock options and the issues that arise in their taxation. It then proceeds to a discussion of the circumstances in which the taxation of stock options is neutral vis-à-vis ordinary salaries, and the ways in which non-neutrality may arise.
Uploaded on: March 31, 2023 -
2003 (v1)Publication
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Uploaded on: March 31, 2023 -
2005 (v1)Publication
The paper complements the analysis of tax neutrality by reporting on the ways in which OECD countries taxed employee stock options, calculating the effective rate of tax that they faced and comparing that with the effective rate of tax on ordinary salary.
Uploaded on: March 31, 2023 -
2003 (v1)Publication
No description
Uploaded on: April 14, 2023 -
1996 (v1)Publication
No description
Uploaded on: April 14, 2023