This paper examines Australia's 2009 Henry Review recommendations on small business taxation. In doing so this paper …

We investigate the consequences of public disclosure of information from company income tax returns filed in Australia … divulge sensitive information that is, in many cases, misunderstood. Our results show that in Australia large private …

's attitudes toward these competing goals'.Overall the paper finds that Australia's CGT discount and New Zealand's CGT exemption …

model with strategic interaction between managers and outside shareholders, we hypothesize that, while an increase in the …

Does corporate tax planning benefit shareholders? The prevalent assumption is that it does, because lower corporate tax … shareholders may see a net benefit, while others experience a net loss. Moreover, in certain instances it is reasonable to expect … shareholders exceed the gains to others. I identify a previously underappreciated agency problem, due to which shareholders usually …

model with strategic interaction between managers and outside shareholders, we hypothesize that, while an increase in the …