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Employee share schemes: Regulation and policy.

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Published on 01 Oct 10 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Broad--based employee share schemes enjoy bi-partisan political support, however, they remain politically contested. This paper identifies and discusses a number of important policy issues with particular reference to recent major tax reform. Those issues include the lack of available data on current practice, the absence of clear policy rationales for the promotion of employee share schemes, the availability and nature of tax concessions and compliance issues. The paper concludes by noting that there is a real conflict between the desire to encourage employee ownership and the belief that employee ownership schemes are open to abuse.

Author profiles

Ingrid Landau
Ingrid is a Research Assistant, Employee Share Ownership Project, Melbourne Law School, University of Melbourne.
Current at 1 October 2010
Assoc Prof Ann O'Connell
Ann is a Associate Professor, Melbourne Law School, University of Melbourne. - Current at 01 October 2010
Click here to expand/collapse more articles by Ann O’Connell.
Ian Ramsay
Ian is a Harold Ford Professor of Commercial Law, Melbourne Law School, University of Melbourne.
Current at 1 October 2010

 

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