Pages tagged by "Capital income taxation"

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...

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

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

Updated:  24 February 2020/Responsible Officer:  Crawford Engagement/Page Contact:  CAP Web Team