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Measuring income under inflation paper

Published on 01 Jan 90 by Australian Tax Research Foundation

In periods of high inflation the measurement of income from capital is distorted. This volume explains the mechanisms by which this distortion occurs. It provides a comprehensive review of Australian and overseas proposals for dealing with this problem and concludes by presenting a proposed scheme of
inflation adjustment to be adopted in the Australian context.

Author profiles

Prof Richard Vann CTA
Prof Richard Vann, CTA, is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & Herbert Smith Freehills. He has also taught at NYU Law School, Harvard Law School and the University of London. He has held many government consultancies in Australia, including the Review of Business Taxation (1998 - 1999), the Review of International Taxation (2002 - 2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995-2007). Most recently, he has been involved in various Board of Taxation work on managed investment trusts and collective investment vehicles, the attribution of profits to permanent establishments and as a member of Treasury’s BEPS Advisory Group. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries now being progressively published. - Current at 14 July 2017
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D.A. DIXON, B.A.(Hons) (Qld), M.A. (Cantab), is a writer and consultant.
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