Browsing by Author "McCready, Susan"

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    The taxation of investment returns arising in collective investment schemes as compared to hedge funds
    (2006) McCready, Susan
    The thesis compares the taxation of the investment returns from a hedge fund to those derived from a collective investment scheme. Taxation within the investment entity and in the hands of the investor were considered, this yielding the overall effective tax rate on the return. The scope of the comparison was limited to the consideration of two types of investors only: a retirement fund and an individual.