Compton, Ryan; Sandler, Daniel; Tedds, Lindsay M. - Volkswirtschaftliche Fakultät, … - 2010
In 1984 and 2000, significant changes were made to the tax treatment of employee stock options in Canada. Although … designed to increase the use of stock options as a compensation vehicle (1984) and decease the loss of knowledge workers (2000 … unintended consequences of these actions, specifically that they reward the backdating of employee stock options and promote tax …