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- W2586428275 abstract "While tax distortions are traditionally measured using marginal tax rates, or real effective tax rates (Henry Review Panel), empirical studies have identified six margins where tax affects investment decisions. Measuring selected Australian savings vehicles against those margins highlights tax distortions affecting retail investor behaviour. These findings have significance for tax policy makers and financial institutions, and for the current policy debate about the standards of tax knowledge mandated for financial planners and the exemption from financial advice licensing for tax professionals." @default.
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- W2586428275 date "2011-01-01" @default.
- W2586428275 modified "2023-09-23" @default.
- W2586428275 title "Tax distortions and retail investors" @default.
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