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 ...
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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.
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Add this copy of The Implications of Capital Gains Tax Rate Preferences: to cart. $88.17, new condition, Sold by Ingram Customer Returns Center rated 5.0 out of 5 stars, ships from NV, USA, published 2019 by OUP Australia and New Zealand.
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Add this copy of The Implications of Capital Gains Tax Rate Preferences: to cart. $93.82, new condition, Sold by GreatBookPrices rated 4.0 out of 5 stars, ships from Columbia, MD, UNITED STATES, published 2019 by OUP Australia and New Zealand.
Choose your shipping method in Checkout. Costs may vary based on destination.
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New. Intended for college/higher education audience. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.