Pages tagged by "cash flow tax"

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...

Australia's company tax: options for fiscally sustainable reform, updated post Trump

The Australian Government proposes to reduce the company tax rate from 30 to 25 per cent. However, there are widespread concerns that the fiscal cost is...

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