The Implications of Capital Gains Tax Rate Preferences

The Implications of Capital Gains Tax Rate Preferences explores key aspects of one of the more controversial questions in tax policy what is the appropriate way to tax capital gains? The book examines whether the 50% Capital Gains Tax (CGT) discount for personal taxpayers in Australia has been successful in achieving its original objective of revenue neutrality and it presents policy options and recommendations.

About the author

John Minas, Senior Lecturer, University of Tasmania

Product details

• Authors: John Minas
• Publisher: Oxford University Press
• Languages: English
• Product format: Paperback / Softback
• Released: 01.03.2020
• EAN: 9780190324377
• ISBN: 978-0-19-032437-7
• Subjects: Social sciences, law, business > Law > International law, foreign law; BUSINESS & ECONOMICS / Public Finance, LAW / Taxation, Public finance, Taxation and duties law, Public finance and taxation, Personal tax, Taxation & duties law