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Research on Impact of Stockholder’s Rights Drive on Income Tax Policy

Author: XieXiaoFeng
Tutor: HuangDongLiang
School: Zhejiang University of Finance
Course: Accounting
Keywords: executive stock option pricing corporate income tax personal income tax relevant analysis
CLC: F812.42
Type: Master's thesis
Year: 2012
Downloads: 111
Quote: 0
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Abstract


To solve the problem of agent’s long-term incentive ,executive stock option was applied in most companies.Executive stock option was widly used in developed countries ,which redeced agency cost and enhanced companies performance.During the past six years ,our companies gradually adopted the incentive tool which obtained the high attention of the all .There were conditions for its application ,or it would become the welfare rather than the incentive tool .Tax policy ,extremely crucial piont ,was one of many constraints.Practitioners in developded countries adopted executive stock option earlier and conducted the massive research to the tax revenue relevant question ,achieved good results.But executive stock option in China is still in its infancy ,not only the level of operation but also the supporting tax policy . Therefore,this paper put some forward suggestions to perfect our executive stock option plan ,based on aboad experiences.This paper can be divided by :The first three chapters is the implication of executive stock option, which carries on the induction summary .The fourth chapter is the core of the paper .The paper author carries on the relevant analysis between executive stock option and corporate income tax by Black-Scholes model and Independent-Samples Test, relevant analysis between executive stock option and personal income tax by Binomial Option Pricing Model and Paired-Samples Test,relevant analysis between the three above by principal-agent model .The paper put forward the suggestions accoding to results. As the corporate income tax rate can be calculated ,so the relevant analysis between executive stock option pricing and corporate income tax is carried by empirical analysis .And the personal income tax information can not be all obtained from public access ,so the remaining two relevant analysis are carried out by mathematical derivation .The fifth chapter is the summary of the paper,explaining the meaning , revelation,shortages, innovation and the place should continue to study .

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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