RFRMRisk Free Return Method (taxation; New Zealand)
RFRMRisk Filtering and Ranking Method
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References in periodicals archive ?
The McLeod Committee's proposal, nevertheless, received little support, and in its final report, the Committee recommended that the government not adopt the RFRM. Since then, the discussion on housing taxation has been muted.
Despite the best endeavours of the 2001 Tax Review (McLeod, 2001a, 2001b) that examined the case for taxing imputed rent and discussed advantages that might flow from a tax on net housing equity, the Risk-Free Return Method (RFRM), there has been little political interest in levelling the playing field for housing.
* The Risk Free Return Method (RFRM) for taxation of savings/investment entities