The Resource Taxing personal capital gains in Australia : an alternative way forward

Taxing personal capital gains in Australia : an alternative way forward

Label
Taxing personal capital gains in Australia : an alternative way forward
Title
Taxing personal capital gains in Australia : an alternative way forward
Creator
Subject
Language
eng
Summary
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
Citation source
In: Australian tax forum. - Sydney. - Vol. 30 (2015),
http://library.link/vocab/creatorName
  • Evans, C
  • Minas, J
  • Lim, Y
Language note
English
http://library.link/vocab/subjectName
  • capital gains tax
  • tax policy
Label
Taxing personal capital gains in Australia : an alternative way forward
Instantiates
Publication
Label
Taxing personal capital gains in Australia : an alternative way forward
Publication

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