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Taxing capital gains - views from Australia, Canada and the United States


Minas, J and Lim, Y, Taxing capital gains - views from Australia, Canada and the United States, eJournal of Tax Research, 11, (2) pp. 191-215. ISSN 1448-2398 (2013) [Refereed Article]

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Copyright 2013 University of New South Wales. School of Taxation & Business Law.

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This paper analyses a series of interviews, undertaken in Australia, Canada and the United States, with capital gains tax (CGT) experts on the preferential taxation of individual capital gains. The interviews explored their views on the taxation of capital gains in their jurisdictions. The interviewees were from academia, government advisory organisations and private practice. This paper focuses on two thematic areas covered in the interviews: the level of convergence or divergence of the expertsí views on the benefits, disadvantages and need for CGT rate preferences and the expertsí views on how the individual CGT should be reformed.

Item Details

Item Type:Refereed Article
Keywords:Capital Gains Tax, semi-structured in-depth interviews, Australia, Canada, United States
Research Division:Law and Legal Studies
Research Group:Commercial law
Research Field:Taxation law
Objective Division:Law, Politics and Community Services
Objective Group:Justice and the law
Objective Field:Law reform
UTAS Author:Minas, J (Dr John Minas)
ID Code:86328
Year Published:2013
Deposited By:Accounting
Deposited On:2013-09-05
Last Modified:2021-10-18
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