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Taxing Capital Gains: One Step Forwards or Two Steps Back?

Publication date: 01 Jan 02 | Source: JOURNAL OF AUSTRALIAN TAXATION

Issue: Vol 5, issue 1

Pages: pp. 114-135

Abstract:
The article examines recent CGT changes from a policy perspective. The author argues that the changes have not brought the benefits that have been claimed and anticipated.

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Author profile

Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Australia, Extraordinary Professor, Department of Taxation, University of Pretoria, and Senior Research Fellow, Tax Law and Policy Research Group, Monash University. - Current at 01 October 2016
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