The Implications of Capital Gains Tax Rate Preferences

ATTA Doctoral Series: Volume 8

Minas (Autor)

Buch | Softcover

260 Seiten

2019
OUP Australia and New Zealand (Verlag)
978-0-19-032437-7 (ISBN)

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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? In asking this question, it 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. This text presents policy options and recommendations that are informed by in-depth interviews with CGT experts in Australia, Canada, and the United States, and by a quantitative study estimating the capital gains realisations response for personal taxpayers in Australia. Primarily, it proposes that the CGT regime for personal taxpayers in Australia would be improved by taxing net capital gains at normal marginal tax rates, and by the introduction of an annual exempt amount for net capital gains.

Abstract Acknowledgements List of Acronyms and Abbreviations List of Tables List of Figures PublicationsIntroductionA Review of the Literature on Taxing Capital GainsMethodology and Research DesignQualitative Results – the Voice of the ExpertsQuantitative Results – Capital Gains Realisations Response StudyPolicy Options for Taxing Capital Gains in AustraliaConclusionsReferences Appendix

Erscheinungsdatum	31.10.2019
Verlagsort	Melbourne
Sprache	englisch
Gewicht	300 g
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	0-19-032437-6 / 0190324376
ISBN-13	978-0-19-032437-7 / 9780190324377
Zustand	Neuware