A country’s net flow of capital consists of simultaneously occurring imports and exports. Because a tax on the income … from capital imports affects the quantity of capital exports and vice versa, tax policies toward inbound and outbound … residents from locally invested capital; and (2) the exemption from net tax (that is, after any foreign tax credit) in the home …

Negative gearing has become a popular tax shelter in Australia. Australia is one of few countries to generally allow … interest deductions for negatively geared rental property investments. Although the tax benefits of negative gearing at the … investor level are quite well known, the tax policy arguments for and against negative gearing have not been thoroughly …

This volume provides readers with concise but varying perspectives on the possibilities of tax reformand …

tax rates, dividend taxation, and the taxation of business investment. …

Interest in the value-added tax (VAT), a form of sales tax on consumption, will increase as the Gramm …

tax rates, dividend taxation, and the taxation of business investment. …

This volume provides readers with concise but varying perspectives on the possibilities of tax reformand …