Partly as a result of stock options in European companies, I'm the wealthiest person I know my age. So I feel I'm easily justified in saying this article reads like a ridiculous whinge and/or propaganda piece. The tax I've payed on stock income is totally inline with what I'd expect for income in general. This article is trying to suggest that equity incentives are somehow especially and unfairly (!) singled out by European tax schemes but I don't see any meaningful argument to support that. If you want to make the arguments made by this article, IMO you have to first make the general argument that taxing wealthy people heavily is a bad thing.
In short: this article is a "too much tax" whinge masquerading as a piece of economic/business insight.
In short: this article is a "too much tax" whinge masquerading as a piece of economic/business insight.