Taxing Investment Income prescribes a simple, common sense framework for income tax arrangements that leave investment decision-making unaffected.

That framework is used to underpin a simple and practical, yet principle-based, template for the redesign of the lengthy, complex and opaque laws that most countries have to tax the income of investments.

Numerous tables and charts show how the practical design template:
- allows variation from politically-demanding features of the 'pure' framework with neutral impact on investment decision-making; and
- accommodates reforms by government that move the taxation of investment income closer to pure design.

Taxing Investment Income will be of particular benefit to analysts in tax offices, treasuries, ministers' offices, accounting firms and business organisations, as well as tax academics and students, grappling with business income taxation issues like:
- capital gains taxation, negative gearing of rental properties, taxation of infrastructure, management investment schemes, and taxation of financial arrangements like indexed bonds and leasing;
- the taxation of invome of trusts and companies and their beneficiaries and shareholders, including participants in off-market share buy-backs; and
- the treatment at home of foreign taxes on offshore income.