the determinants of telecommunications investments and presents two possible solutions to the investment problem. The …

Extract: Infrastructure is undoubtedly the least understood of the major asset classes in Australia. A tradition of … public ownership and operation, its status as a public good and a lack of information about its investment characteristics in … economic recession of the late 1980s and Australia's microeconomic reforms of the 1990s b[r]ought into sharper focus the …

marginal tax rates, investment horizons, borrowing premiums, high or low inflation environments, and different starting cost … example, many understand that taxes will reduce an investment’s return, but less understood is the risk-sharing nature of … taxes that also reduces the investment’s risk. This thesis examines how taxes affect the optimal asset allocation and asset …

run counter to one of the core concepts for tax administration in New Zealand – the protection of the integrity of the tax …

behavior between these two approaches, then this may indicate that the current tax policy institutions are failing and need …

I was previously Director of Mutual Agreement Procedures, National Tax Agency ('NTA'), in Japan. This paper was written … be viewed as a successful model whereby tax authorities have reached agreement in a considerable number of cases of …

a respectable 2.2 percent, driven by business fixed investment and exports. Private consumption has failed to support …