The small business Capital Gains Tax (CGT) concessions were introduced by the Federal Treasurer on 21 September 1999. The provisions are based on the landmark Review of Business Taxation. The Federal Government's intention was to remove impediments to efficient asset management, improve capital...

Capital gains taxes are likely to distort the market and resource allocations through so called “lock-in” effect, meaning discouraging trade transactions that trigger the tax payments. When it comes to agricultural land, the lock-in effect implies that the land ownership and active farming...

Die vorliegende Dissertation zum Thema „Theoretische und Empirische Aspekte der Besteuerung von Veräußerungsgewinnen“ beschäftigt sich mit den Effekten der Besteuerung von realisierten Wertsteigerungen beim Anteilsverkauf. In dieser Arbeit werden zum einen normative (Manuskript 1) sowie...

The tax world as we knew it was turned upside down on 13 September 2007 when the SupremeCourt of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan asan amount that accrued to the taxpayers in the case Commissioner for South African RevenueService v...

The decision of an estate owner to employ a trust as an estate planninginstrument normally involves the disposal of all or part of his growth assets tothe trust. This is done to ensure that the value of such growth assets ispegged down in his personal estate, whilst any growth in the assets...

In Chapter 1, I document a negative (positive) relationship between changes in large (small) blockholders' ownership and abnormal returns. The evidence in this paper suggests that an increase in the relatively large blockholders' ownership raises the consumption of private benefits while an...

The objective of this research is to examine the impact of capital structure, cost of equity and growth of company with company classification and foreign ownership as moderating variable to firm value at financial institutions in Indonesia Stock Exchange.The population in research is all...

The purpose of this research is to determine the effect of the assets turnover to firm value. Besides that, the purpose of this research is also to know the role of the profitability as a mediating variable in the relationship between the assets turnover and the firm value.The population used in...