Published on 01 Jul 01
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
For a relatively brief period during the mid 1990s, franking credit trading became the method of choice for those seeking to escape paying Australian company tax. This experience invites an analysis at two levels. The economic issues related to franking credit trading are largely a reflection of the challenges facing a small open economy's attempt to provide a form of tax integration for domestic investors.