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Reforming capital gains tax: The myths and reality behind Australia's most misunderstood tax
Publisher
Taxation
Economics
Tax reform
Australia
Description
Capital gains tax raises little revenue, but at a substantial cost in terms of economic efficiency, says CIS Research Fellow Dr Stephen Kirchner in his new report.
At best, CGT is an anti-avoidance measure. Yet CGT is itself readily avoided through the deferred realisation of capital gains.
Publication Details
Copyright:
Centre for Independent Studies 2009
Access Rights Type:
open
Post date:
13 Nov 2009
