TY - Working paper AU - David Ingles PY - 2019 T1 - Taxing capital income and the Z-tax solution PB - Tax and Transfer Policy Institute DO - https://doi.org/APO-238586 UR - https://apo.org.au/node/238586 AB - 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. ER -