Taxing Personal Capital Gains in Australia : An Alternative Way Forward

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

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Year of publication:	2015
Authors:	Evans, Chris
Other Persons:	Minas, John (contributor) ; Lim, Youngdeok (contributor)
Publisher:	[2015]: [S.l.] : SSRN
Subject:	Australien \| Australia \| Wertzuwachssteuer \| Capital gains tax \| Kapitalertragsteuer \| Capital income tax

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Extent:	1 Online-Ressource (27 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Australian Tax Forum, Vol. 30, 2015 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 3, 2015 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013010126