America in 1915: Long Hours, Crowded Houses, Death by Trolley
Central banks' shiny new tool: cash escape inhibitors
Options Legislation would Bring On a Tech Industry Depression
Kicking Silicon Valley when it’s down with a huge tax increase is a dangerous idea.
Council of Institutional Investors Wish May Backfire
Under Senate Bill 1940, every company that issues stock options would be hit with an enormous tax hike -- but technology companies that use options extensively would be hit especially hard.
The Levin-McCain Stock Option Tax Hike: An Option Americans Can’t Afford
Legislation masquerading as a post-Enron financial reform conceals a monstrous multi-billion-dollar tax hike.
Where Options Belong
The current push to "expense" stock options is economically wrong. The right solution is to put them on the company's balance sheet.
Options Options
Options are risky derivatives that represent risky claims on human capital -- they should appear on companies' balance sheets.
Options: Perception and Reality
Options induce management to dedicate much effort and time to managing perceptions rather than the company.
Another Option on Options
The zero-expense frying pan or the fair-value fire? There's a better solution.