Effective Tax Rates
GANDULLIA, LUCA; C. Heady;
Effective Tax Rates
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.
Italy
- University of Genoa Italy
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These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
Citations provided by BIP!popularityPopularity provided by BIP!
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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Fields of Science
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