The Effectiveness of the National Tax Equivalent Regime (NTER) in Encouraging Competitive Neutrality
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 effec...
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| Format: | Thesis |
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Curtin University
2019
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| Online Access: | http://hdl.handle.net/20.500.11937/75706 |
| _version_ | 1848763534861664256 |
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| author | Doueihi, Josephine |
| author_facet | Doueihi, Josephine |
| author_sort | Doueihi, Josephine |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T11:05:00Z |
| format | Thesis |
| id | curtin-20.500.11937-75706 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:05:00Z |
| publishDate | 2019 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-757062019-06-07T03:04:03Z The Effectiveness of the National Tax Equivalent Regime (NTER) in Encouraging Competitive Neutrality Doueihi, Josephine 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. 2019 Thesis http://hdl.handle.net/20.500.11937/75706 Curtin University fulltext |
| spellingShingle | Doueihi, Josephine The Effectiveness of the National Tax Equivalent Regime (NTER) in Encouraging Competitive Neutrality |
| title | The Effectiveness of the National Tax Equivalent Regime (NTER) in Encouraging Competitive Neutrality |
| title_full | The Effectiveness of the National Tax Equivalent Regime (NTER) in Encouraging Competitive Neutrality |
| title_fullStr | The Effectiveness of the National Tax Equivalent Regime (NTER) in Encouraging Competitive Neutrality |
| title_full_unstemmed | The Effectiveness of the National Tax Equivalent Regime (NTER) in Encouraging Competitive Neutrality |
| title_short | The Effectiveness of the National Tax Equivalent Regime (NTER) in Encouraging Competitive Neutrality |
| title_sort | effectiveness of the national tax equivalent regime (nter) in encouraging competitive neutrality |
| url | http://hdl.handle.net/20.500.11937/75706 |