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

Author

Listed:
  • 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.

Suggested Citation

  • Casson, P., 1996. "The Taxation of Executive Share Options - Lessons from the Past: A note on the 1996 Financial Bill," Papers 96-115, University of Southampton - Department of Accounting and Management Science.
  • Handle: RePEc:fth:sotoam:96-115
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    More about this item

    Keywords

    TAX POLICY; FINANCIAL MARKET; INCOME;

    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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