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Report

Reforming capital gains tax: The myths and reality behind Australia's most misunderstood tax

Publisher
Taxation Economics Tax reform Australia
Resources
http://www.cis.org.au/policy_monographs/pm103.pdf
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
Access Rights Type:
open
Post date:
13 Nov 2009

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