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(DOWNLOAD) "Naked and Covered in Monte Carlo: A Reappraisal of Option Taxation." by Virginia Tax Review # eBook PDF Kindle ePub Free

Naked and Covered in Monte Carlo: A Reappraisal of Option Taxation.

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eBook details

  • Title: Naked and Covered in Monte Carlo: A Reappraisal of Option Taxation.
  • Author : Virginia Tax Review
  • Release Date : January 22, 2007
  • Genre: Industries & Professions,Books,Business & Personal Finance,
  • Pages : * pages
  • Size : 386 KB

Description

The market for equity options and related derivatives is staggering, covering trillions of dollars worth of assets. As a result, the taxation of these instruments is inherently important. Moreover, the importance is made even more acute by the use of options in creating more complex transactions and in avoiding taxes. Consider an equity call option, which entitles, but does not obligate, its holder to buy stock at a set price at a set time in the future. Option theory gives us a way to break the option down into more fundamental units. For example, an equity call option over 10,000 shares of stock might be equivalent to buying 7500 shares of stock itself.


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