Costs, benefits, and tax-induced distortions of stock option plans
Year of publication: |
2003
|
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Authors: | Niemann, Rainer ; Simons, Dirk |
Published in: |
Schmalenbach business review : sbr. - Cham : Springer, ISSN 1439-2917, ZDB-ID 2000981-1. - Vol. 55.2003, 4, p. 321-341
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Subject: | Einkommensteuer | Income tax | Steuerwirkung | Tax effects | Prinzipal-Agent-Theorie | Agency theory | Kosten-Nutzen-Analyse | Cost-benefit analysis | Theorie | Theory | Aktienoption | Stock option |
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