Analysis of a practical formula for the valuation of employee stock options

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In the Netherlands employee stock options are taxed when they are rewarded. The Dutch tax authorities have developed a formula for the valuation of these options. This formula is analysed and it is shown how it can be used for tax and accounting purposes in The Netherlands and in other countries.

Original languageEnglish
Pages (from-to)205-208
Number of pages4
JournalApplied Economics Letters
Issue number4
Publication statusPublished - 17 Mar 2003
Externally publishedYes

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