Taxing capital gains - views from Australia, Canada and the United States
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Author(s)
Minas, J
Lim, Y
Griffith University Author(s)
Year published
2013
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This paper analyses a s eries of interviews, undertaken in Australia, Canada and the United States, with capital gains tax
(CGT) experts on the preferential taxation of individual capital gains. The interviews explored their views on the taxation of
capital gains in their jurisdictions. The interviewees were from academia, government advisory organisations and private
practice. This paper focuses on two thematic areas covered in the interviews: the level of convergence or divergence of the
experts’ views on the benefits, disadvantages and need for CGT rate preferences and the experts’ views on how the individual
CGT should ...
View more >This paper analyses a s eries of interviews, undertaken in Australia, Canada and the United States, with capital gains tax (CGT) experts on the preferential taxation of individual capital gains. The interviews explored their views on the taxation of capital gains in their jurisdictions. The interviewees were from academia, government advisory organisations and private practice. This paper focuses on two thematic areas covered in the interviews: the level of convergence or divergence of the experts’ views on the benefits, disadvantages and need for CGT rate preferences and the experts’ views on how the individual CGT should be reformed.
View less >
View more >This paper analyses a s eries of interviews, undertaken in Australia, Canada and the United States, with capital gains tax (CGT) experts on the preferential taxation of individual capital gains. The interviews explored their views on the taxation of capital gains in their jurisdictions. The interviewees were from academia, government advisory organisations and private practice. This paper focuses on two thematic areas covered in the interviews: the level of convergence or divergence of the experts’ views on the benefits, disadvantages and need for CGT rate preferences and the experts’ views on how the individual CGT should be reformed.
View less >
Journal Title
eJournal of Tax Research
Volume
11
Issue
2
Copyright Statement
© 2013 Atax, The University of New South Wales . The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
Subject
Accounting, auditing and accountability