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Title

Income taxation impedes closer economic relations between Australia and New Zealand

Author(s)

Wells, Joan

Abstract

This paper identifies specific taxation provisions that impede trans-Tasman investment. It does this within the context of the Australia and New Zealand Closer Economic Trade Relations (CER). It illustrates that equity investors are better off investing in their own countries, or indeed in other countries rather than trans-Tasman. Finally it identifies alternative reforms which could overcome these impediments.

Publication type

Working paper

Research centre

Swinburne University of Technology. Division of Business, Humanities and Social Science

Publication year

1993

Keyword(s)

Income tax -- Law and legislation -- Australia;  Income tax -- Law and legislation -- New Zealand;  Australia -- Foreign economic relations -- New Zealand;  New Zealand -- Foreign economic relations -- Australia

Publisher

Faculty of Business, Swinburne University of Technology

Copyright

Copyright © 1993 Joan Wells. This work is reproduced in good faith. Every reasonable effort has been made to trace the copyright owner. For more information please contact researchbank@swin.edu.au.

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