Browsing Accounting and Finance by Subject "Corporate tax planning"
Now showing items 1-1 of 1
-
The Effect of Canadian Tax Policy on Executive Equity Grants: Corporate Tax Planning and Managerial Power
(University of Waterloo, 2018-08-20)This study examines how the tax treatment of corporate tax-deductible restricted share units and employee tax-favoured stock options at the employer and employee level affect the extent of their use in executive equity ...