This study sought to ascertain the influence of investment tax incentives on operations and overall performance of small business firms operating in Calabar Free Trade Zone. The purpose was to determine how policy makers, tax administrators, investors and other stakeholders in the State could...

The well-known Johansson-Samuelson Theorem proves that, in partial equilibrium, comprehensive income taxation with a uniform tax rate is neutral in terms of investment decisions, if fiscal depreciation allowances coincide with economic depreciation. In this article we show that this result does...

This chapter seeks to provide an overview of the structure and policy of Australian income taxation for tax advisors and tax students. It sets out the criteria by which the provisions and practice of the Australian income tax system, described in the following chapters, can be evaluated. It will...