Unrealised gains : the competitive possibilities of tax reform [book]
Author: Business Council of Australia

The Business Council of Australia's final submission to the Australia's future tax system review, chaired by Dr Ken Henry.
"Calls for a tax system that maximises community wealth. Among the reforms proposed in Unrealised Gains are lower corporate tax and lower taxes on local savings, measures that support a shift in focus over time away from taxing the means of production to taxing consumption. In the tougher economic environment of the next decade, our biggest growth opportunity will come from attracting a larger share of scarce global investment capital.Lower corporate tax and lower tax on local savings will boost investment. And higher investment in turn will raise productivity, wages and living standards over the next 20 years." - publisher's website.

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Call number: 336.2050994 UNR 2009