I'd be curious to see a study on the following: "Priceline relied heavily on a single tax break — writing off the value of executive stock options for tax purpo

I'd be curious to see a study on the following: "Priceline relied heavily on a single tax break — writing off the value of executive stock options for tax purposes — to zero out its tax liability not just in 2014 but in 2013, 2012 and 2011 as well. In addition, the company admits that this tax break could offset all taxes on up to $1.2 billion in profits going forward. Mattel also reports enjoying $140 million in stock option tax breaks over the past five years. Former U.S. Senator Carl Levin (D-MI) has estimated that this tax break will costs $23 billion over the next decade.[iii]" Wouldn't the executives receiving these stock options be paying taxes on them? The company is just passing along the funds from the company to the executive as compensation, but the individual is still going to pay taxes on them. Otherwise, they would be double taxed regardless?