The Resource Capital gains tax - the unprincipled tax?

Capital gains tax - the unprincipled tax?

Label
Capital gains tax - the unprincipled tax?
Title
Capital gains tax - the unprincipled tax?
Creator
Subject
Language
eng
Summary
This article examines the hypothesis that capital gains tax (CGT) is an unprincipled tax, and explores the very different approaches to the taxation of capital gains that exist. The paper confines itself to an exploration of CGT as it applies to individual taxpayers
Citation source
In: British tax review. - London. - (1999), no. 5 ; p. 387-405
http://library.link/vocab/creatorName
  • Evans, C
  • Sandford, C
Language note
English
http://library.link/vocab/subjectName
  • capital gains tax
  • tax base
  • tax rate
  • effective rate of tax
  • VAT
Label
Capital gains tax - the unprincipled tax?
Instantiates
Publication
Label
Capital gains tax - the unprincipled tax?
Publication

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