eCite Digital Repository

Taxing Personal Capital Gains in Australia: An alternative way forward

Citation

Evans, C and Minas, J and Lim, Y, Taxing Personal Capital Gains in Australia: An alternative way forward, Australian Tax Forum, 30, (4) pp. 735-761. ISSN 0812-695X (2015) [Refereed Article]


Preview
PDF
Restricted - Request a copy
838Kb
  

Copyright Statement

Copyright 2015 Australian Tax Forum

Official URL: http://www.taxinstitute.com.au/resources/books-and...

Abstract

This article proposes the abolition of the 50% capital gains tax (CGT) discount for personal taxpayers and its replacement with a non-cumulative annual tax-free threshold for the taxation of capital gains. This reform, it is argued, would considerably enhance the equity, efficiency and simplicity of the Australian CGT regime, as well as providing a positive revenue outcome for the Treasury.

Item Details

Item Type:Refereed Article
Research Division:Law and Legal Studies
Research Group:Law
Research Field:Taxation Law
Objective Division:Law, Politics and Community Services
Objective Group:Justice and the Law
Objective Field:Law Reform
Author:Minas, J (Mr John Minas)
ID Code:103296
Year Published:2015
Deposited By:Tasmanian School of Business and Economics
Deposited On:2015-10-02
Last Modified:2017-10-30
Downloads:0

Repository Staff Only: item control page