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.
Effective Tax Rates
GANDULLIA, LUCA;
2005-01-01
Abstract
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.
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