Efficiency of Equity-Based Incentives Taxation

19 Pages Posted: 20 Feb 2006 Last revised: 31 Jul 2008

Date Written: 2005

Abstract

The article seeks to: a) critiques existing academic thought on economics of incentives and risk, b) analyzes the impact of Equity-Based Incentives (EBIs) and Employee StockOptions (ESOs) on risk and vice versa; c) introduces new theories of EBIs; d) quantifies EBI/ESO dynamics.

Keywords: Equity-Based Incentives, Employee Stock Options, capital structure, complexity, psychology, organizational risk

Suggested Citation

Nwogugu, Michael C. I., Efficiency of Equity-Based Incentives Taxation (2005). Available at SSRN: https://ssrn.com/abstract=882130 or http://dx.doi.org/10.2139/ssrn.882130

Michael C. I. Nwogugu (Contact Author)

Independent ( email )

P. O. Box 11104
Enugu 400007, Enugu State 400007
Nigeria
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