Improving cash flow corporate taxation (CFCT) and the Z-tax (ZT) approach

This paper proposes a method to improve the cash flow corporate tax and in particular to make it better applicable to financial corporations. This takes...

Taxing capital income and the Z-tax solution

This paper looks at issues with conventional approaches to capital income taxation, such as the income tax, the capital gains tax and the cash-flow...

Should capital income be taxed? And if so, how?

There are three main approaches to taxing capital income, being the income tax, the...

Does Australia need an annual wealth tax? (And why do we now apply one only to pensioners)

This paper argues that given the current hybrid income-expenditure tax system in Australia (hybrid IT/ET)...