Published 2005
| Version v1
Publication
Effective Tax Rates
Creators
Contributors
Description
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.
Additional details
Identifiers
- URL
- http://hdl.handle.net/11567/312686
- URN
- urn:oai:iris.unige.it:11567/312686
Origin repository
- Origin repository
- UNIGE