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.
Tax Neutrality
GANDULLIA, LUCA;
2005-01-01
Abstract
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.
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