The Implications of Capital Gains Tax Rate Preferences: ATTA Doctoral Series: Volume 8

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Minas

The Implications of Capital Gains Tax Rate Preferences

ATTA Doctoral Series: Volume 8

Minas

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English

OUP Australia and New Zealand
06 November 2019

Taxation; Taxation & duties law; Personal tax

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.

By: Minas
Imprint: OUP Australia and New Zealand
Country of Publication: Australia
Weight: 300g
ISBN: 9780190324377
ISBN 10: 0190324376
Pages: 260
Publication Date: 06 November 2019
Audience: College/higher education , Primary
Format: Paperback
Publisher's Status: Active

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

John Minas, Senior Lecturer, University of Tasmania