Journal articles: 'Taxation of option plans'

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Galloway, Nic. "The Taxation of Stock Option and Profit‐Sharing Plans." International Journal of Manpower 10, no. 5 (May 1989): 6–10. http://dx.doi.org/10.1108/eum0000000000861.

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Hennig, Cherie J., Ningkun Wang, and Xiaoli Yuan. "Cross-Border Taxation of Employee Stock Options." ATA Journal of Legal Tax Research 4, no. 1 (January 1, 2006): 59–75. http://dx.doi.org/10.2308/jltr.2006.4.1.59.

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The complexity of the taxation of employee stock options is escalated in a cross-border context. It is important to understand multi-jurisdictional tax differences from both the employee and employer perspective in order to avoid unnecessary tax exposure and liability. The current status of the taxation of employee stock option plans in the U.S. and the People's Republic of China is used to illustrate multi-jurisdictional taxation issues. Careful, prospective tax planning can significantly reduce an employee's cross-border tax liability.

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Esmail, Shadwan M. M., and Jae Hak Cheong. "Studies on Optimal Strategy to Adopt Nuclear Power Plants into Saudi Arabian Energy System Using MESSAGE Tool." Science and Technology of Nuclear Installations 2021 (May 3, 2021): 1–26. http://dx.doi.org/10.1155/2021/8818479.

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An optimal long-term electric power strategy for Saudi Arabia to adopt nuclear power was evaluated using the MESSAGE tool. Saudi Arabia is predicted to experience an electricity shortage by 2025 with the present energy system. This electricity shortage could be postponed until 2035 by rehabilitating the existing power plants. The MESSAGE model predicts that adopting a combination of renewable (i.e., solar and wind), advanced traditional power (i.e., gas turbine, steam, and combined cycle), and nuclear technologies is the most competitive future strategy to supply 43.7%, 41.6%, and 3.8%, respectively, of Saudi Arabia’s electricity needs by 2050. This paper proposes an optimal strategy for adopting nuclear power. The nuclear capacity of three scenarios was evaluated: a single APR-1400 nuclear reactor, a single SMART-100 nuclear reactor, and a combination of these two reactors. The results of this study indicate that the highest nuclear capacity was achieved by the combination of the APR-1400 and SMART-100 reactors followed by the single APR-1400 reactor and then the single SMART-100 reactor. However, the single G4ECONS nuclear reactor shows a higher capacity than the single APR-1400 reactor in other evaluated scenarios. The combined reactor strategy may be the most feasible option if the capital cost of a first-of-a-kind SMART-100 reactor is reduced by 62.3%. The cost reductions result from including factors like the time required to build the nuclear power plants in the MESSAGE tool calculation. Also, CO2 taxation will increase nuclear power’s feasibility in the Saudi Arabian energy system. However, the share of renewable energy is predicted to be more affected by the taxation of CO2. In this study, the proposed approach can provide more flexible strategic options for countries embarking on nuclear energy. These flexible strategic options can optimize their national energy mix for long-term planning.

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Zharnikov, Valeriy B., and Elena S. Stegnienko. "ON THE CONTENT OF INTERACTION OF THE TERRITORIAL BODIES OF ROSRESTR AND THE FEDERAL TAX SERVICE FOR THE PURPOSES OF IMPROVING THE TAX AND BUDGETARY POLICY OF THE STATE." Vestnik SSUGT (Siberian State University of Geosystems and Technologies) 26, no. 2 (2021): 147–54. http://dx.doi.org/10.33764/2411-1759-2021-26-2-147-154.

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The article discusses the urgent problem of improving the information interaction between Rosreestr and the Federal Tax Service of the country, the optimization of the solution of which will allow not only to collect all planned taxes and tax payments in full and on time, but also to take into account within the framework of tax policy a fundamental aspect – the need for a consistent transition of regions to a "green" economy and sustainable development. Plans for such a transition have been developed and their subsequent adjustment is reflected in the Presidential Development Program of the country for the period until 2024, and in certain areas – until 2035. The complexity of their implemen-tation is mainly determined by economic reasons, reluctance, and in some cases, the premature im-plementation of environmentally expensive projects. The article proposed and analyzed options for taxation of real estate, allowing in the future to significantly increase, with a simultaneous differentia-tion of the tax burden, tax revenues to the budgets of different levels. Particular attention is paid to the theoretical and methodological foundations of the interaction of scientific technological knowledge and the practice determined by it, which are available in modern land management, cadastre and land monitoring represented by Rosreestr, with the main economic regulators of the NBP, represented by its partner, the Federal Tax Service, which has not only practical but also theoretical significance, empha-sized, in particular, by the rich content and multipurpose practice of world land management. The re-sults of this study were conclusions regarding a certain generality of the results of the activities of Rosreestr and the Federal Tax Service on modeling real geospace; increasing the possibilities of mod-ern knowledge in the field of land management and cadastre in solving problems of improving the in-formation support of property taxation.

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Rice, Wilma. "Option Plans." Nursing Management (Springhouse) 18, no. 6 (June 1987): 14. http://dx.doi.org/10.1097/00006247-198706000-00004.

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Bonita Qian Wang. "U.S. Retirement Plans and Taxation." Journal of IFA, Korea 29, no. 2 (August 2013): 137–64. http://dx.doi.org/10.17324/ifakjl.29.2.201308.003.

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Dean, M. "Employee Share Option Plans." Trusts & Trustees 8, no. 4 (March 1, 2002): 16–17. http://dx.doi.org/10.1093/tandt/8.4.16.

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Korn, Olaf, Clemens Paschke, and Marliese Uhrig-Homburg. "Robust stock option plans." Review of Quantitative Finance and Accounting 39, no. 1 (May 10, 2011): 77–103. http://dx.doi.org/10.1007/s11156-011-0239-y.

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Jones, Russell, and John Llewellyn. "Maintaining Stable Macroeconomic Conditions." National Institute Economic Review 250 (November 2019): R7—R14. http://dx.doi.org/10.1177/002795011925000111.

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Executive SummaryThe UK economy faces more than usually uncertain times. Outside the European Union, and in an increasingly challenging global environment characterised by ageing populations, climate change, populism, protectionism, and more, the country needs to chart a new course. This may well require policymakers to consider unconventional approaches to monetary and fiscal policy and, at the very least argues for important modifications of the current policy regime, including the autonomous mandate of the Bank of England.At some point, there will be a major slowdown in economic activity. Yet the Bank of England has very little leeway to respond by cutting interest rates, and it has already adopted an armoury of unorthodox tools that may be decreasing in effectiveness. More radical monetary approaches would be likely to be politically controversial; and are not without risks. In these circumstances it would be a mistake to rely solely, or even largely, on monetary policy to maintain demand. It would be better to conduct monetary and fiscal policy in tandem, and for discretionary fiscal policy to be required to play a much more active role in demand management than hitherto. This would, for example, imply major extension of the automatic stabilisers and efforts better to calibrate discretionary initiatives with the business cycle.But given the long-term pressures on the public finances, more fundamental changes in the structure of spending and taxation are needed, along with a redrawing of fiscal rules and targets, under independent budgetary oversight. The current, historically low, share in GDP of public spending is itself unsustainable in light of the demand for services of an ageing population; plans should be made to raise it closer to the European average. In the most extreme circumstances it might become necessary to waive the fiscal rules entirely and for the Bank of England directly to underwrite fiscal stimulus in order to sustain aggregate demand. It would be wise for the authorities to consider the options in detail now, while the environment is still relatively stable.

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Álvarez-Pérez, María Dolores, and Edelmira Neira Fontela. "Stock option plans for CEO compensation." Corporate Ownership and Control 3, no. 1 (2005): 88–100. http://dx.doi.org/10.22495/cocv3i1p8.

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Stock options plans (SOPs) can be used as a CEO remuneration instrument. Our study examines the dimensions of SOPs, the types of SOP used by Spanish firms to reward the CEO, and the effect of different SOP types on CEOs’ behavior. The results show that traditional options “at the money” are the most used by Spanish firms. Although this SOP type is not the most appropriate from the optimum contract theory approach, it offers high potential gains to the CEO. It may therefore increase the capacity of companies to attract and retain competent executives.

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St-Onge, Sylvie, Michel Magnan, Linda Thorne, and Sophie Raymond. "The Effectiveness of Stock Option Plans." Journal of Management Inquiry 10, no. 3 (September 2001): 250–66. http://dx.doi.org/10.1177/1056492601103008.

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12

Core, J. "Stock option plans for non-executive employees." Journal of Financial Economics 61, no. 2 (August 2001): 253–87. http://dx.doi.org/10.1016/s0304-405x(01)00062-9.

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Dennis-Escoffier, Shirley. "New roth option for 401(k) plans." Journal of Corporate Accounting & Finance 16, no. 5 (2005): 85–87. http://dx.doi.org/10.1002/jcaf.20141.

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Muurling, Rutger, and Thorsten Lehnert. "Stock option plans in EuroStoxx 50 companies." Managerial Finance 31, no. 7 (July 2005): 54–89. http://dx.doi.org/10.1108/03074350510769758.

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15

Oyer, Paul, and Scott Schaefer. "Costs of broad-based stock option plans." Journal of Financial Intermediation 15, no. 4 (October 2006): 511–34. http://dx.doi.org/10.1016/j.jfi.2005.09.003.

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Giosi, Alessandro, Silvia Testarmata, and Marco Caiffa. "Do stock option plans affect the firm’s performance? An empirical analysis on the Italian context." Corporate Ownership and Control 11, no. 4 (2014): 81–95. http://dx.doi.org/10.22495/cocv11i4p6.

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This study investigates the impact of stock option plans, defined as share-based incentive contracts provided by companies to their employees, on the value relevance of accounting information. The purpose of this study is to analyse the extent to which the value relevance of accounting information is affected by the adoption of stock option plans. Using panel data, the empirical analysis shows that the value relevance of accounting information is affected by the adoption of stock option plans. They are seen by the market as a “cost” and not as an opportunity or an attempt to align different interests. In addition, the research results show that the market performance does not seem affected by the design of the stock option plans. However, the firm’s market performance appears to be more related to the structure of the stock option plans in companies with a higher market capitalization. Thus further research is needed to deeper investigate the impact of the design of the stock option plans and the effect of the endogenous characters

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Randjelovic, Sasa. "Dual income tax: An option for the reform of personal income tax in Serbia?" Ekonomski anali 53, no. 178-179 (2008): 183–97. http://dx.doi.org/10.2298/eka0879183r.

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Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progressive taxation of income from employment and proportional taxation of income from capital. However, strict application of this system significantly violates the principle of equitability of taxation, both horizontally and vertically.

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Alpert, Karen, and Warren James Knight. "Effects of taxation for option writers: an Australian perspective." Accounting & Finance 47, no. 1 (March 2007): 23–45. http://dx.doi.org/10.1111/j.1467-629x.2007.00210.x.

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19

Spriggs, Mark T., and John R. Nevin. "Negative Option Selling Plans: Current forms versus Existing Regulations." Journal of Public Policy & Marketing 15, no. 2 (September 1996): 227–37. http://dx.doi.org/10.1177/074391569601500205.

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The recent emergence of new forms of negative option selling has increased the popularity of this unique marketing and selling method with sellers, but critics claim some of these new negative option techniques circumvent consumer choice, exploit consumer trust, and are incapable of creating legally valid exchange contracts. The authors describe the different forms of negative option selling and how some of the newer forms differ from traditional club-type plans. They also assess the adequacy of the existing negative option laws for addressing the abusive practices that are being attributed to these new negative option selling methods and conclude with recommendations for negative option regulatory reform, which attempt to balance consumer protection and economic efficiency.

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20

Dayananda, P. W. A. "Risk metrics: assessing executive stock options plans." Corporate Ownership and Control 5, no. 2 (2008): 409–13. http://dx.doi.org/10.22495/cocv5i2c4p2.

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This paper considers deriving measures for assessing the benefits to firms as a result of granting executive stock option plans. The metrics developed relate to assessing the expected total earnings of the company attributed to executives due to executive stock option award. The paper derives metrics based on number of shares as well as on total value of assets. The values of these metrics can be used to compare and asses the benefits to the company in awarding stock option grants by comparing the metrics with actual realized changes in total earnings. The research work in the paper complements the empirical research of Murphy (1999) and others who found the pay-performance sensitivities due to executive stock option awards. Illustrations of the metrics are carried out to show their properties and in particular for the firm WAL-MART.

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Jordan, Carol A. B., and Robert E. Heitzman. "Employer's Guide to Social Security: Taxation, Benefits, and Retirement Plans." Journal of Risk and Insurance 63, no. 1 (March 1996): 153. http://dx.doi.org/10.2307/253524.

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Álvarez-Pérez, Dolores, Edelmira Neira-Fontela, and Carmen Castro-Casal. "Corporate governance, uncertainty and executive stock option plans." management revu 24, no. 4 (2013): 249–68. http://dx.doi.org/10.5771/0935-9915-2013-4-249.

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23

Lambert, Richard A., William N. Lanen, and David F. Larcker. "Executive Stock Option Plans and Corporate Dividend Policy." Journal of Financial and Quantitative Analysis 24, no. 4 (December 1989): 409. http://dx.doi.org/10.2307/2330976.

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Gronberg, Jeffrey. "The NLC photon collider option progress and plans." Nuclear Instruments and Methods in Physics Research Section A: Accelerators, Spectrometers, Detectors and Associated Equipment 472, no. 1-2 (October 2001): 61–66. http://dx.doi.org/10.1016/s0168-9002(01)01162-7.

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Hall, Brian J. "THE DESIGN OF MULTI-YEAR STOCK OPTION PLANS." Journal of Applied Corporate Finance 12, no. 2 (June 1999): 97–106. http://dx.doi.org/10.1111/j.1745-6622.1999.tb00011.x.

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Rumpf, Dominik, and Wolfgang Wiegard. "Kapitalertragsbesteuerung und Kapitalkosten." Perspektiven der Wirtschaftspolitik 13, no. 1-2 (February 2012): 52–81. http://dx.doi.org/10.1111/j.1468-2516.2012.00373.x.

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AbstractIn Germany income from financial capital received by private persons is taxed at a reduced final withholding tax of about 25 percent whereas income from real estate property or business income is usually taxed at significantly higher rates up to 47 percent. Furthermore, there are special tax rules concerning returns from assurances and private pension plans. This article provides an overview of the current taxation of capital income in Germany by calculating costs of capital for the most common investment opportunities. While private pension plans and other assurances are considerably favoured by the tax system, equity-financed business investment is heavily discriminated against. The conclusions for real-estate taxation are ambiguous. This chaotic situation can be traced back to the coexistence of principally incompatible blueprints for capital income taxation.

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Henrekson, Magnus, and Tino Sanandaji. "Stock option taxation: a missing piece in European innovation policy?" Small Business Economics 51, no. 2 (March 5, 2018): 411–24. http://dx.doi.org/10.1007/s11187-018-0008-6.

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Bazov, Viktor. "Controlled foreign companies (CFC/КІК): concept and principles of taxation." Slovo of the National School of Judges of Ukraine, no. 4(33) (March 15, 2021): 110–19. http://dx.doi.org/10.37566/2707-6849-2020-4(33)-9.

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The article is sanctified to the decision of concept and principles of taxation of the controlled foreign companies. Basic ideas that were fixed in basis of judicial doctrine of the controlled foreign companies are investigational. It will be that an input in the tax law of rules of taxation of the controlled foreign companies is related to the necessity of implementation at national level of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)». Marked, that with the aim of input of international standards of tax control for all participants of international trade, implementation of requirements of MLI of Convention and norms, envisaged by Plan of counteraction to practices of washing out of taxable base and leading out of profit from under taxation, reformation of institute of financial responsibility and improvement of procedure of administration of taxes and collections passed an act Verhovna Rada of Ukraine from January, 16, 2020 № 466, - IX «About making alteration in the Internal revenue code of Ukraine relating to perfection of administration of tax, removal technical and logical inconsistency in tax law», that envisage input rules : а) control after transfer pricing (Steps 8-10, 13); b) taxation of the controlled foreign companies (Step 3); c) limitation of charges is on financial operations with the constrained persons (Step 4); d) prevention by abuse with application of agreements on avoidance of double taxation (Step 5). Attention applies on that among unplanned earlier steps implementation not only of minimum standard of Plan of actions of BEPS is envisaged in this Law, id est four his steps, and realization of eight steps, in particular and to the step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)». It is underlined that as an input of Plan of actions of BEPS is considered world tax revolution, implementation in the Internal revenue code of Ukraine of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)» will allow to provide additional receivabless in the State budget of Ukraine due to the increase of transparency of international transactions of subjects of menage. Marked, that the input of effective rules of taxation of the controlled foreign companies will prevent the use of aggressive charts of the tax planning, will assist the input of international standards of tax control for all participants of international trade, will perfect procedure of administration of taxes and collections, and also will assist the observance of principle of justice of taxation. The mechanism of decision of spores and judicial practice are analysed in the field of legal relationships, foreign companies related to taxation of controlled. Keywords:international taxation, controlled foreign companies, principles of taxation, judicial practice.

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Sureth, Caren. "Partially Irreversible Investment Decisions and Taxation under Uncertainty: A Real Option Approach." German Economic Review 3, no. 2 (May 1, 2002): 185–221. http://dx.doi.org/10.1111/1468-0475.00057.

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AbstractThe paper applies contingent claims analysis in a real option investment model in order to investigate taxation's influence on investor's decisions under uncertainty. The results show the distortion from realistic-type tax systems, allow to identify a tax-induced paradox in option valuation for specific settings and acknowledge the property of investment neutrality of well-known `ideal' tax systems in the context of different degrees of irreversibility. Furthermore, it is clarified that the idea of risk-neutral valuation cannot be adopted by the real option approach in general.

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Taylor, Cynthia, Kelley Buchheister, and Christa Jackson. "What is the Best Option?" Teaching Children Mathematics 21, no. 4 (November 2014): 203–6. http://dx.doi.org/10.5951/teacchilmath.21.4.0203.

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This department showcases students' in-depth thinking and work on previously published problems. The November 2013 problem offers elementary school students an opportunity to work with decimals in an authentic problem-solving situation. The questions on the activity sheet will guide students as they determine the cost of three different electric plans during several months.

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Pendleton, Andrew. "Sellers or keepers? Stock retentions in stock option plans." Human Resource Management 44, no. 3 (2005): 319–36. http://dx.doi.org/10.1002/hrm.20073.

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Fuse Brown, Erin C., Katherine L. Gudiksen, and Jaime S. King. "State Public Option Plans — Too Modest to Improve Affordability?" New England Journal of Medicine 385, no. 12 (September 16, 2021): 1057–59. http://dx.doi.org/10.1056/nejmp2111356.

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Athar, Mahmood. "Employee Stock Option Plans: A Meta-Analysis (Understanding Impact of Esops Through Literature)." Studies in Business and Economics 15, no. 1 (April 1, 2020): 100–114. http://dx.doi.org/10.2478/sbe-2020-0009.

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AbstractThe usage of psychological ownership as an HR practice has been of a relatively recent origin. It is fast being recognized as a useful tool in the area of human resource management. Employee Stock Option Plans are being used as a technique to propagate psychological ownership and gain many advantages including a competitive edge. This paper explores the available literature on psychological ownership in general and Employee Stock Option plans in particular over a thirty year period from 1988 till 2018. An attempt has been made to integrate all matter into a theoretical model indicating the effect of such plans on individuals and organizations. In the study, several empirical as well as theoretical papers have been studied and the impact of Employee Stock Option Plans on several parameters like organizational productivity, individual performance, absenteeism, employee turnover and organizational citizenship behaviour have been reported. Several job attitudes like job satisfaction and commitment of employees towards their organization have also been reported. The studies reporting conditions of these plans that make them successful have been covered comprehensively.

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Aluko, Bioye Tajudeen. "BUILDING URBAN LOCAL GOVERNANCE FISCAL AUTONOMY THROUGH PROPERTY TAXATION FINANCING OPTION." International Journal of Strategic Property Management 9, no. 4 (December 31, 2005): 201–14. http://dx.doi.org/10.3846/1648715x.2005.9637537.

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The continued productivity of urban economies depends upon the provision of urban infrastructure and social services. And, a large share of the service‐provision role is conventionally assigned to local government as tastes and preferences vary among individuals and communities. This requires financing the public expenditures and, although, there are other sources of revenue, taxation is very central to effective and efficient service‐delivery. The paper, therefore, examines the role of property taxation in this regard with a view to promoting and building urban local governance autonomy in cities of developing world. The paper also examines the essentials of a good property tax and problems of its administration in Africa urban local governments. Consequently, a prima facie case for property tax reforms is made in order to improve the revenue‐generating potentials of the tax. More importantly, the paper concludes that the real challenge towards sustainable fiscal autonomy for urban local governance in developing countries is to rally all actors or stakeholders at the policy planning and administration of property tax stages. This will ensure effective mobilization of all for the success of such tax.

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Henrekson, Magnus, and Tino Sanandaji. "Stock option taxation and venture capital activity: a cross-country study." Venture Capital 20, no. 1 (November 20, 2017): 51–71. http://dx.doi.org/10.1080/13691066.2017.1400159.

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Bhargava, Saurabh, George Loewenstein, and Justin Sydnor. "Choose to Lose: Health Plan Choices from a Menu with Dominated Option*." Quarterly Journal of Economics 132, no. 3 (April 27, 2017): 1319–72. http://dx.doi.org/10.1093/qje/qjx011.

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Abstract We examine the health plan choices that 23,894 employees at a U.S. firm made from a large menu of options that differed only in financial cost-sharing and premium. These decisions provide a clear test of the predictions of the standard economic model of insurance choice in the absence of choice frictions because plans were priced so that nearly every plan with a lower deductible was financially dominated by an otherwise identical plan with a high deductible. We document that the majority of employees chose dominated plans, which resulted in excess spending equivalent to 24% of chosen plan premiums. Low-income employees were significantly more likely to choose dominated plans, and most employees did not switch into more financially efficient plans in the subsequent year. We show that the choice of dominated plans cannot be rationalized by standard risk preference or any expectations about health risk. Testing alternative explanations with a series of hypothetical-choice experiments, we find that the popularity of dominated plans was not primarily driven by the size and complexity of the plan menu, nor informed preferences for avoiding high deductibles, but by employees’ lack of understanding of health insurance. Our findings challenge the standard practice of inferring risk preferences from insurance choices and raise doubts about the welfare benefits of health reforms that expand consumer choice.

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Ki Yong Jang. "The Constitutional Evaluation and Improvement Plans of Taxation System on Golf Course." Korea International Accounting Review ll, no. 51 (October 2013): 475–502. http://dx.doi.org/10.21073/kiar.2013..51.021.

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Schweiger, Gottfried. "Achieving Income Justice in Professional Sports: Limitation, Taxation, or Donation." Physical Culture and Sport. Studies and Research 56, no. 1 (December 1, 2012): 12–22. http://dx.doi.org/10.2478/v10141-012-0022-3.

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Abstract This paper is based on the assumption that the high incomes of some professional sports athletes, such as players in professional leagues in the United States and Europe, pose an ethical problem of social justice. I deal with the questions of what should follow from this evaluation and in which ways those incomes should be regulated. I discuss three different options: a) the idea that the incomes of professional athletes should be limited, b) the idea that they should be vastly taxed by the state, and c) the idea that there is a moral obligation for the athletes to spend portions of their incomes on good causes. I will conclude that in today’s circumstances there are good reasons to advocate both option one (limitation) and option two (taxation), but that priority should be given to taxation.

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Bond, Michael T., Brian P. Heshizer, and Mary W. Hrivnak. "Medical Savings Accounts: A Health Insurance Option for the Public Sector?" Public Personnel Management 26, no. 4 (December 1997): 535–44. http://dx.doi.org/10.1177/009102609702600410.

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This article analyzes health insurance cost data from Ohio public employers and 27 Ohio private firms that have adopted Medical Savings Accounts (MSAs). The study shows that Ohio public employers could reduce their health insurance costs an average of 12 percent for single coverage and 34 percent for family coverage with MSAs, compared to traditional plans. Under the MSA plans, employee out of pocket costs (OPC) would also be lower compared to traditional plans. Data show that with MSAs most employees have funds remaining in their MSA account at the end of the coverage period that they keep. If MSAs had the same tax status of traditional health insurance, which is currently being considered by Congress, additional savings would be available to employees.

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Asyik, Nur Fadjrih. "EXECUTIVE STOCK OPTION PLANS: UJI PENGELOLAAN LABA SELAMA VESTING PERIOD." EKUITAS (Jurnal Ekonomi dan Keuangan) 14, no. 4 (September 12, 2018): 478–500. http://dx.doi.org/10.24034/j25485024.y2010.v14.i4.174.

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This study examine earnings management behavior related to compensation in the form of stock options during implementation of the grant program (vesting period). The study also examine and identify the differences in behavior during the execution of stock options. Companies as a sample in this study is a company listed in the Indonesia Stock Exchange, which has adopted the Executive Stock Option Plan and restricted to the companies that publish financial statements as of December 31 for the year 2007 to 2009. Final sample of this research into as many as 21 sample companies and the number of observations are 63 observational studies. The result of testing H1 shows that the more stock options offered to employees, the managers more motivated to manage earnings down prior to offering stock options. The results are consistent with previous studies of the behavior of managers who expect the share price decline before the date of grant, so the manager to pay compensation for stock options with a relatively cheap price. The results of testing H2a and H2b show that the more stock options offered to employees, the managers more motivated to manage earnings upward after offering stock options. Results show that an early stage implementation of executive stock option plans, executives trend to behave increasing income until vesting period final

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Asyik, Nur Fadjrih. "EXECUTIVE STOCK OPTION PLANS: UJI PENGELOLAAN LABA SELAMA VESTING PERIOD." EKUITAS (Jurnal Ekonomi dan Keuangan) 14, no. 4 (February 2, 2017): 478. http://dx.doi.org/10.24034/j25485024.y2010.v14.i4.2186.

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This study examine earnings management behavior related to compensation in the form of stock options during implementation of the grant program (vesting period). The study also examine and identify the differences in behavior during the execution of stock options. Companies as a sample in this study is a company listed in the Indonesia Stock Exchange, which has adopted the Executive Stock Option Plan and restricted to the companies that publish financial statements as of December 31 for the year 2007 to 2009. Final sample of this research into as many as 21 sample companies and the number of observations are 63 observational studies. The result of testing H1 shows that the more stock options offered to employees, the managers more motivated to manage earnings down prior to offering stock options. The results are consistent with previous studies of the behavior of managers who expect the share price decline before the date of grant, so the manager to pay compensation for stock options with a relatively cheap price. The results of testing H2a and H2b show that the more stock options offered to employees, the managers more motivated to manage earnings upward after offering stock options. Results show that an early stage implementation of executive stock option plans, executives trend to behave increasing income until vesting period final.

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Hemmer, Thomas, Steve Matsunaga, and Terry Shevlin. "Reload Employee Stock Option Plans: Incentive Alignment or Rent Extraction." Journal of Accounting, Auditing & Finance 15, no. 4 (October 2000): 393–423. http://dx.doi.org/10.1177/0148558x0001500402.

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Niemann, Rainer, and Dirk Simons. "Costs, Benefits, and Tax-Induced Distortions of Stock Option Plans." Schmalenbach Business Review 55, no. 4 (October 2003): 321–41. http://dx.doi.org/10.1007/bf03396681.

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Langmann, Christian. "Stock Market Reaction and Stock Option Plans: Evidence from Germany." Schmalenbach Business Review 59, no. 1 (January 2007): 85–106. http://dx.doi.org/10.1007/bf03396743.

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Maples, Mark F. "Habitat Conservation Plans." Texas A&M Journal of Property Law 1, no. 2 (December 2013): 245–65. http://dx.doi.org/10.37419/jpl.v1.i2.5.

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Both sides of the debate have strong reasons for disliking section 10. After a brief discussion of HCPs and their history in Part II, this Comment will evaluate the best arguments from both landowners and preservationists in Parts III and V. Parts IV and VI will discuss case history supporting both sides. Part VII will then discuss the philosophy of eco-pragmatism and recommend that resourcists and landowners should adopt some of its principles regarding adaptive management and HCPs. Within this Section, the Author will argue that the advantages to pragmatism in constitutional law that Daniel Farber submitted in 1988 are perfectly suited to the conflicts presented by modern HCPs, and it is essential for landowners to understand this. Further, the ESA must be revised to make HCPs less complicated and more cost-effective for landowners, so that it will be reasonable for them to develop operative plans. HCPs are really the only viable option we have for addressing the needs of vastly different competing interests. These tools for conservation must be embraced and strengthened, so they can successfully and efficiently preserve species.

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Luo, Lei. "Determinants Of Stock Option Use By Chinese Companies." Journal of Applied Business Research (JABR) 31, no. 4 (July 10, 2015): 1355. http://dx.doi.org/10.19030/jabr.v31i4.9323.

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<p>Using a sample of 225 stock option grants over the period January 2006 to June 2013, we examine the economic determinants of stock option use in Chinese firms from the optimal contract and managerial power approaches. We investigate whether the same economic factors can explain stock option awards to different types of target grantees (including directors and senior executives, technical and business personnel, and special talents introduced in the future). In consistent with the optimal contract theory, we find that the scope of stock option plans is negatively associated with ?rm size, dividend dummy, and three ownership measures (managerial ownership, blockholder ownership, and foreign ownership). Furthermore, we find that the scope of stock option plans is positively related to book-to-market ratio and prior stock returns, but the coefficients are significant only when the stock options awards cover senior managers. We also find that the impact of risk is different when options are targeted to different types of employees. In consistent with the managerial power theory, we ?nd that the scope of stock option plans is inversely related to state ownership. As for the other economic factors, their degree of impact is found to be different across a broad base of employees. In general, ownership variables are more relevant to key technical and business personnel, while firm characteristics variables are more relevant to top management.</p>

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Gray, Anthony. "Discriminatory Taxation in Light of Fortescue: Its Implications for the Development of Northern Australia." Federal Law Review 42, no. 1 (March 2014): 1–23. http://dx.doi.org/10.22145/flr.42.1.3.

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In the recent Fortescue decision, the High Court made some interesting observations regarding interpretation of the word ‘discrimination’ in the context of the Federal Government's power with respect to taxation in s 51(2) of the Australian Constitution. Coincidentally, the Federal Government has commenced consideration of options for the development of northern regions of Australia. Of course, one option would be to introduce a variable taxation system to encourage businesses and individuals to be based, and/or invest, in northern Australia. This article considers possible constitutional issues associated with variable taxation schemes overtly favouring businesses and individuals based in the ‘north’, given the recent High Court decision.

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Horan, Stephen M. "The Value and Incentive Effects of Nontraditional Executive Stock Option Plans." CFA Digest 31, no. 1 (February 2001): 92–93. http://dx.doi.org/10.2469/dig.v31.n1.848.

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Goodwin, Jenny, and Pamela Kent. "The incentives of Australian companies to utilize executive stock option plans." Corporate Ownership and Control 1, no. 2 (2003): 137–49. http://dx.doi.org/10.22495/cocv1i2p11.

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This study investigates the firm specific characteristics which provide ex ante incentives to Australian companies to utilize an executive stock option (ESO) plan. We hypothesize that the remuneration of the Chief Executive Officer, the firm’s investment opportunity set, the level of leverage and the degree of international diversification of the firm are related to the firm’s utilization of an ESO plan. Using a sample of 378 firms drawn from the largest 500 firms in Australia, we find that the results support our hypotheses, with the exception of the level of firm leverage.

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Ikäheimo, Seppo, Anders Kjellman, Jan Holmberg, and Sari Jussila. "Employee stock option plans and stock market reaction: evidence from Finland." European Journal of Finance 10, no. 2 (April 2004): 105–22. http://dx.doi.org/10.1080/1351847032000137447.

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Journal articles on the topic 'Taxation of option plans'

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