The Implications of Capital Gains Tax Rate Preferences: ATTA Doctoral Series, Vol. 8

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.

The Implications of Capital Gains Tax Rate Preferences presents policy options and recommendations that are informed by in-depth i...