Income tax treatment of financial instruments : theory and practice

Edgar, Timothy William. 2000, Income tax treatment of financial instruments : theory and practice, Ph.D. thesis, School of Law, Deakin University.

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Title Income tax treatment of financial instruments : theory and practice
Author Edgar, Timothy William.
Institution Deakin University
School School of Law
Faculty Faculty of Business and Law
Degree name Ph.D.
Date submitted 2000
Keyword(s) Bonds - Taxation
Income tax
Summary Examines the theoretical and practical aspects of the treatment of financial instruments under a realisation-based income tax. Argues that, within such a context, a system of expected-return taxation in preferable. The argument is developed through a review of the academic literature and selected legislative regimes.
Language eng
Description of original 1 v. (various pagings) ; 30 cm.
Dewey Decimal Classification 336.24
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