The Resource Implementing an allowance for corporate equity
Implementing an allowance for corporate equity
Resource Information
The item Implementing an allowance for corporate equity represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Implementing an allowance for corporate equity represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The government's decision to commission research into an allowance for corporate equity (ACE) for Australia portends major change to Australia's corporate tax, and an even more significant departure from the tax policies that have been considered orthodox for the last 25 years. This paper analyses what an ACE could mean for Australia - what it is hoped an ACE would achieve, how it is meant to work, where the fault lines are to be found, what still remains unsettled in the basic design, who would win and who would lose under such a policy and why
- Language
- eng
- Label
- Implementing an allowance for corporate equity
- Title
- Implementing an allowance for corporate equity
- Language
- eng
- Summary
- The government's decision to commission research into an allowance for corporate equity (ACE) for Australia portends major change to Australia's corporate tax, and an even more significant departure from the tax policies that have been considered orthodox for the last 25 years. This paper analyses what an ACE could mean for Australia - what it is hoped an ACE would achieve, how it is meant to work, where the fault lines are to be found, what still remains unsettled in the basic design, who would win and who would lose under such a policy and why
- Citation source
- In: Australian tax forum. - Sydney. - Vol. 27 (2012),
- http://library.link/vocab/creatorName
- Cooper, G.S. (Graeme)
- Language note
- English
- http://library.link/vocab/subjectName
-
- corporate income tax
- allowance for corporate equity
- tax policy
- Label
- Implementing an allowance for corporate equity
- Label
- Implementing an allowance for corporate equity
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Implementing-an-allowance-for-corporate/CSDiFt8mn5g/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Implementing-an-allowance-for-corporate/CSDiFt8mn5g/">Implementing an allowance for corporate equity</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Implementing-an-allowance-for-corporate/CSDiFt8mn5g/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Implementing-an-allowance-for-corporate/CSDiFt8mn5g/">Implementing an allowance for corporate equity</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>