Ewen McCann

Victoria University of Wellington - Taxation Research Group, School of Accounting and Commercial Law

Latterly, Principal Economist,Policy Advice Division, Inland Revenue Department , New Zealand

2A Nikau Rd

Point Howard

Lower Hutt, 5013

New Zealand

SCHOLARLY PAPERS

2

DOWNLOADS

1,008

SSRN CITATIONS

1

CROSSREF CITATIONS

2

Scholarly Papers (2)

1.

The Classification of Capital and Revenue in Accounting and the Definition of Income in the Market-Place

Victoria University of Wellington – Centre for Accounting, Governance and Taxation Research Working Paper No. 73
Number of pages: 47 Posted: 14 Jul 2011
Ewen McCann and Kevin Holmes
Victoria University of Wellington - Taxation Research Group, School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting & Commercial Law
Downloads 914 (37,220)
Citation 2

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Capital, Revenue, Shanz Haig Simons, Income, Present Value

The International Income Taxation of Portfolio Debt in the Presence of Bi-Directional Capital Flows

Number of pages: 47 Posted: 16 Jul 2004
Timothy Edgar and Ewen McCann
Osgoode Hall Law School and Victoria University of Wellington - Taxation Research Group, School of Accounting and Commercial Law
Downloads 94 (386,200)
Citation 1

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The International Income Taxation of Portfolio Debt in the Presence of Bi-Directional Capital Flows

eJournal of Tax Research, Vol. 4, No. 1, pp. 5-24, 2006
Posted: 18 Oct 2006
Ewen McCann and Timothy Edgar
Victoria University of Wellington - Taxation Research Group, School of Accounting and Commercial Law and Osgoode Hall Law School

Abstract:

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tax, capital flow, tax policy, capital market, efficiency