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Taxing personal capital gains in Australia: causes of complexity and proposals for reform


This paper reports upon one aspect of a broader study into the impact of tax design on the compliance costs of the tax system. The focus of this paper is on a survey of Australian tax practitioners which was conducted in order to establish their attitudes to compliance cost issues relating to the Australian regime for taxing the capital gains of individuals. The outcomes of this survey directly support the contention of the broader study that the compliance burden faced by personal taxpayers is directly influenced by the design of the Australian capital gains tax regime.

Author profile:

Author Photo - Christopher Evans
Prof Christopher Evans
Chris is Professor of Taxation and former Head of the Australian School of Taxation (Atax) at UNSW Australia. He specialises in comparative taxation, capital and wealth taxation, tax law and administration, tax policy and reform. His PhD from UNSW was a comparative study of the operating costs of taxing capital gains. He also holds a master’s degree in European Political Integration from Leicester University and a Bachelor’s honours degree in Economics from London University, as well as postgraduate educational qualifications from Leeds University. He has researched and published extensively in taxation, and is a co-author of Australian Taxation Law and Cooper & Evans on CGT. He is General Editor of Australian Tax Review and Editorial Board member of other journals. He has served on a number of governmental and professional body committees and working parties in Australia and overseas, including the UK’s Mirrlees Committee and the HMRC International Panel on tax administration. Current at 04 July 2014 Click here to expand/collapse more articles by Chris EVANS.
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