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New Zealand unit trust disclosure : asset allocation, style analysis, and return attribution

Fowler, Ross; Grieves, Robin; Singleton, J. C. - In: Pacific accounting review 22 (2010) 1, pp. 4-21

Persistent link: https://www.econbiz.de/10003984382

Top management turnover : an empirical investigation of mutual fund managers

Khorana, Ajay - In: Journal of financial economics 40 (1996) 3, pp. 403-427

Persistent link: https://www.econbiz.de/10001197101

Fixing capital gains : symmetry, consistency and correctness in the taxation of financial instruments

Bradford, David F. - 1996

Persistent link: https://www.econbiz.de/10000604941

The problems in Japan's financial and securities taxation systems : proposals for reform : tax systems to promote risk-taking

Mikami, Toshio (contributor) - In: Japan research quarterly (2003) spring, pp. 1-49

Persistent link: https://www.econbiz.de/10001756004

Fixing Capital Gains : Symmetry, Consistency and Correctness in the Taxation of Financial Instruments

Bradford, David F. - 2021

A great deal of effort and ingenuity has been addressed to patching holes in the income tax attributable to realization accounting. A classic instance of the problem is the headachescreated by capital gains, whereby the taxpayer can choose to postpone recognition of gain and accelerate...

Persistent link: https://www.econbiz.de/10013237937

Fixing Capital Gains : Symmetry, Consistency and Correctness in the Taxation of Financial Instruments

Bradford, David F. - 1996

Persistent link: https://www.econbiz.de/10012473080

Fixing capital gains : symmetry, consistency and correctness in the taxation of financial instruments

Bradford, David F. - 1996

Persistent link: https://www.econbiz.de/10013453082

Allowances for corporate equity in practice

Klemm, Alexander - 2006

Persistent link: https://www.econbiz.de/10003407691

Allowances for corporate equity in practice

Klemm, Alexander - In: CESifo economic studies : CESifo, a joint initiative of … 53 (2007) 2, pp. 229-262

the recent past, ACE systems existed in Austria, Croatia and Italy. Brazil still applies a variant of such a system and …

Persistent link: https://www.econbiz.de/10003505512

A Destination-Based Allowance for Corporate Equity

Hebous, Shafik - 2018

Following renewed academic and policy interest in the destination-based principle for taxing profits-particularly through a destination-based cash flow tax (DBCFT)-this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for...

Persistent link: https://www.econbiz.de/10012906879

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