%T Improving cash flow corporate taxation (CFCT) and the Z-tax (ZT) approach
%A David Ingles



%I Tax and Transfer Policy Institute
%D 2019

%K Taxation, %K Capital gains tax, %K Tax reform



%U https://apo.org.au/node/241356

%X This paper proposes a method to improve the cash flow corporate tax and in particular to make it better applicable to financial corporations.
%9 Working paper