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How well does TVM express the current income tax base?

Published on 01 Jul 01 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

When the Review of Business Tax eventually proposed what we now think of as Option 2 or the Tax Value Method (TVM), we were assured it was not intended to lead to any major change to the current income tax base.

Author profile:

Graeme S COOPER
Graeme is Professor of Taxation Law at the University of Sydney and Chairman of the NSW Technical Committee. He has worked as a consultant to the ATO, Treasury, Board of Taxation, OECD, World Bank and IMF. He is a frequent speaker at Taxation Institute events and has written many articles in Australian and overseas journals. He was admitted to legal practice in NSW (1980) and Victoria (1999) and practised commercial law and tax in Sydney before entering teaching. He has taught tax in Law Schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York.
Current at 12 March 2008 Current at 03 April 2008 Click here to expand/collapse more articles by Graeme S COOPER.
 

 

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