%T Taxing capital income and the Z-tax solution
%A David Ingles



%I Tax and Transfer Policy Institute
%D 2019

%K Taxation, %K Income tax, %K Capital gains tax, %K Consumption tax, %K Tax reform



%U https://apo.org.au/node/238586

%X This paper looks at issues with conventional approaches to capital income taxation, such as the income tax, the capital gains tax and the cash-flow consumption tax.
%9 Working paper