Distinguishing closely held companies for taxation purposes: The Australian experience 1930-1972
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References listed on IDEAS
- Simon James & Ian Wallschutsky, 1997. "Tax law improvement in Australia and the UK: the need for a strategy for simplification," Fiscal Studies, Institute for Fiscal Studies, vol. 18(4), pages 445-460, November.
- N/A, 1970. "Note," Review of Radical Political Economics, Union for Radical Political Economics, vol. 2(4), pages 1-1, October.
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- repec:eee:crpeac:v:22:y:2011:i:3:p:316-332 is not listed on IDEAS
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KeywordsTaxation; corporation tax; close companies; tax avoidance; creative compliance;
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