Taxing Investment Income (ePub)
Without affecting worldwide investment decisions
(Sprache: Englisch)
This book provides what government, policy advisers and academics have been seeking for decades: a simple and practical, yet principles-based, template for the redesign of the lengthy, complex and opaque law that most countries have to tax the income of...
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This book provides what government, policy advisers and academics have been seeking for decades: a simple and practical, yet principles-based, template for the redesign of the lengthy, complex and opaque law that most countries have to tax the income of investments - like investments in manufacturing activities, geared rental properties, infrastructure, fruit orchards, annuities and indexed bonds. Wayne Mayo uses numerous tables and charts to show how the practical design template both:allows variation from politically-demanding features of a 'pure' framework for the taxing of investment income that leaves investment decision-making unaffected; andaccommodates reforms by government that move the taxation of investment income closer to pure design. In doing so, he draws on his hands-on experience while in the Australian Treasury during periods of tax reform in the 1980s and 1990s and on subsequent cash flow modelling that he developed to make digestible the often complex world of investment income taxation. The design template deals with the three key facets of taxation of investment income: what is to be included in taxable income; investment through entities like companies and trusts; and investing internationally.
Bibliographische Angaben
- Autor: Wayne Mayo
- 2011, Englisch
- ISBN-10: 1742981259
- ISBN-13: 9781742981253
- Erscheinungsdatum: 01.12.2011
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eBook Informationen
- Dateiformat: ePub
- Größe: 3.02 MB
- Mit Kopierschutz
Sprache:
Englisch
Kopierschutz
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