Backdating, tax evasion, and the unintended consequences of Canadian tax reform
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- Tedds, Lindsay M. & Compton, Ryan & Morrison, Caitlin & Nicholls, Christopher & Sandler, Daniel, 2012. "Learning to play by the disclosure rules: accuracy of insider reports in Canada, 1996-2010," MPRA Paper 39793, University Library of Munich, Germany.
More about this item
KeywordsEmployee compensation; stock options; personal income tax;
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
- J33 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Compensation Packages; Payment Methods
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
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