Tax neutrality

This thesis analyses the Australian resources equity market reaction to the 2010 resource tax announcements. These taxes were explicitly designed to meet tax neutrality conditions. Tax neutrality implies that taxes should not incur substitution effects that result in economic inefficiency. These taxes were intended to generate revenue (i.e., an income effect) while not distorting economic incentives.

428p runthenight04 02-02-2023 10 2   Download