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    The Effectiveness of the National Tax Equivalent Regime (NTER) in Encouraging Competitive Neutrality

    Doueihi J. 2019.pdf (3.010Mb)
    Access Status
    Open access
    Authors
    Doueihi, Josephine
    Date
    2019
    Supervisor
    Helen Hodgson
    Type
    Thesis
    Award
    PhD
    
    Metadata
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    Faculty
    Business and Law
    School
    Taxation
    URI
    http://hdl.handle.net/20.500.11937/75706
    Collection
    • Curtin Theses
    Abstract

    This thesis examined whether the National Tax Equivalent Regime (NTER) achieved its goal of encouraging competitive neutrality through the notional application of Federal income tax laws to state owned entities. The study focused on the electricity and water industries, and also considered the effect of privatisation in the electricity sector. The thesis found that NTER entities had both advantages and disadvantages over their privately-owned counterparts and made recommendations to improve the design of the NTER.

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