Miscellaneous 2010

Employee share schemes: Regulation and policy.

Source: Australian Tax Forum Journal Article

Published Date: 1 Oct 2010


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.

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Miscellaneous 2010

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