haku: @journal_id 101 / yhteensä: 1491
viite: 199 / 1491
| Tekijä: | Simons, D. |
| Otsikko: | Überlegungen zum Besteuerungszeitpunkt von Stock-Options |
| Lehti: | Zeitschrift für Betriebswirtschaft
2001 : DEC, VOL. 71:12, p. 1485-1507 |
| Asiasana: | Stock options Taxation |
| Kieli: | ger |
| Tiivistelmä: | With the growing number of stock option programs, the question has to be answered when stock options should be taxed. If the options are exercised at the maturity date there will be - in the mean - no difference between the tax sum to be paid due to an ex ante or an ex post taxation. Taking into consideration the exercise behaviour of a riskaverse manager this result changes, the ex ante taxation becomes disadvantageous. Moreover, analysing the consequences of the taxation date on the incentive effects of the stock option program leads to the result that the ex post taxation should be preferred. |
SCIMA