Show simple item record

dc.contributor.authorEvans, Chris
dc.contributor.authorMinas, John
dc.contributor.authorLim, Youngdeok
dc.date.accessioned2018-10-10T02:40:27Z
dc.date.available2018-10-10T02:40:27Z
dc.date.issued2015
dc.identifier.issn0812-695X
dc.identifier.urihttp://hdl.handle.net/10072/173613
dc.description.abstractThis 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.
dc.description.peerreviewedYes
dc.languageEnglish
dc.publisherTax Institute of Australia
dc.publisher.urihttps://www.taxinstitute.com.au/tiausttaxforum/taxing-personal-capital-gains-in-australia-an-alternative-way-forward
dc.relation.ispartofpagefrom735
dc.relation.ispartofpageto761
dc.relation.ispartofissue4
dc.relation.ispartofjournalAustralian Tax Forum
dc.relation.ispartofvolume30
dc.subject.fieldofresearchTaxation Law
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchPolicy and Administration
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode180125
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1605
dc.subject.fieldofresearchcode1801
dc.titleTaxing personal capital gains in Australia: An alternative way forward
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionPublished
gro.rights.copyright© The Author(s) 2015. The attached file is reproduced here in accordance with the copyright policy of the publisher. For information about this journal please refer to the journal’s website or contact the author(s).
gro.hasfulltextFull Text
gro.griffith.authorMinas, John W.


Files in this item

This item appears in the following Collection(s)

  • Journal articles
    Contains articles published by Griffith authors in scholarly journals.

Show simple item record