TY  - Working paper

AU  - David Ingles



PY  - 2019
T1  - Improving cash flow corporate taxation (CFCT) and the Z-tax (ZT) approach
PB  - Tax and Transfer Policy Institute


DO  - https://doi.org/APO-241356
UR  - https://apo.org.au/node/241356

AB  - This paper proposes a method to improve the cash flow corporate tax and in particular to make it better applicable to financial corporations.
ER  -