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

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Author Info
Casson, P.
Abstract

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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Publisher Info
Paper provided by University of Southampton - Department of Accounting and Management Science in its series Papers with number 96-115.

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Length: 15 pages
Date of creation: 1996
Date of revision:
Handle: RePEc:fth:sotoam:96-115

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Postal: University of Southampton, Department of Accounting & Mangement Science, Southampton S09 5NH UK.
Phone: 44 0173 592537/592555
Fax: 44 0173 593858
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Web page: http://www.soton.ac.uk/~econweb/
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Related research
Keywords: TAX POLICY; FINANCIAL MARKET; INCOME;

Find related papers by JEL classification:
E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
G35 - Financial Economics - - Corporate Finance and Governance - - - Payout Policy
G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation

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This page was last updated on 2009-12-9.


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