Capital Gains Tax reform options: little risk in reducing rate to 30 per cent
Publication date: 01 Aug 99
Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Abstract:
This article suggests that the simplest and best solution for CGT and tax reform is to limit the maximum capital gains tax to no more than 25-30 per cent by either capping the maximum rate or excluding half of the gain.
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TAXATION INSTITUTE OF AUSTRALIA
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