The Taxation of Executive Share Options - Lessons from the Past: A note on the 1996 Financial Bill.

The debate about the taxation of share options is not new. In fact there is a sense of deja vu about many of the arguments made by various parties following the Chancellor's announcement of abolish income tax relief on share options.

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Year of publication:	1996
Authors:	Casson, P.
Institutions:	Economics Division, University of Southampton
Subject:	TAX POLICY \| FINANCIAL MARKET \| INCOME

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Series:	University of Southampton - Department of Accounting and Management Science.
Type of publication:	Book / Working Paper
Notes:	15 pages
Classification:	E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; G35 - Payout Policy ; G28 - Government Policy and Regulation
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005640642