The choice of incentive stock options vs. nonqualified options : a marginal tax rate perspective
Year of publication: |
1998
|
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Authors: | Austin, Jeffrey R. |
Other Persons: | Gaver, Jennifer J. (contributor) ; Gaver, Kenneth M. (contributor) |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 20.1998, 2, p. 1-21
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Subject: | Aktienoption | Stock option | Leistungsentgelt | Performance pay | Führungskräfte | Managers | Steuervermeidung | Tax avoidance | Kapitalertragsteuer | Capital income tax | Grenzsteuersatz | Marginal tax rate | USA | United States | 1981-1984 |
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