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

More by Chris EVANS

• The impact of recent tax changes on tax complexity and compliance costs: The tax practitioners’ perspective - 01-October-2016
• Taxing personal capital gains in Australia: An alternative way forward - 01-December-2015
• Are your affairs CGT small business concession ready? paper - 28-August-2014
• Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector - 01-May-2014
• Personal taxpayer compliance costs: Recent evidence from Australia - 01-April-2014
• An evaluation of the contribution of Justice Hill to the provisions for the taxing of capital gains in Australia - 01-June-2013
• Quenching a thirst or drinking to excess? Utilising the CGT small business concessions to maximum effect paper - 23-May-2013
• Foreigners don't vote: the removal of the CGT discount for non-residents. - 07-May-2013
• The rise and rise of tax compliance costs for the small business sector in Australia - 01-August-2012
• Tax reform and ‘rough justice’: Is it time for simplicity to shine? - 01-April-2012
• Tax policy simplification: An evaluation of the proposal for a standard deduction for work related expenses - 01-December-2011
• Managing tax system complexity: Building bridges through pre-filled tax returns - 01-July-2010
• Tax reviews in Australia : before and after Henry. - 08-October-2009
• Living with capital gains (and losses): topical issues paper - 14-August-2009
• Yearning for earnout certainty - 01-June-2008
• Effective marginal tax rates and work disincentives - 01-July-2007
• Towards systemic reform of the Australian personal income tax - 01-April-2007
• Alive and thriving – the revised regime for CGT small business concessions - 01-April-2007
• CGT small business changes from the budget paper - 15-March-2007
• Personal income tax reform in Australia: The way forward - 01-July-2006
• CGT - Mature Adult or Unruly Adolescent? - 01-April-2005
• CGT - mature adult or unruly adolescent? paper - 17-March-2005
• A CGT Survival Guide seminar paper - 15-June-2004
• Cedric Sandford (1924-2004) - Gentleman and Scholar - 01-April-2004
• In with the new, out with the old? - 01-May-2003
• The impact of Cedric Sandford on the Discipline of Tax Compliance Costs - 01-October-2002
• Continuous CGT Planning - 24-May-2002
• Taxing Capital Gains: One Step Forwards or Two Steps Back? - 01-January-2002
• Assessing the potential compliance costs/benefits of the tax value method - 01-January-2002
• Small Business CGT Concessions - A Little Ray of Sunshine - 01-August-2001
• CGT Small Business Concessions / Discount - 03-May-2001
• Getting the best from the CGT concessions - 15-February-2001
• Capital Gains Tax - "Choosing the Right Course" - 21-October-2000
• CGT After Ralph- The New Regime - 01-June-2000
• The new regime: CGT after Ralph - 01-June-2000
• Tax compliance costs: research methodology and empirical evidence from Australia - 01-June-2000
• The CGT implications of Ralph - 28-February-2000
• The CGT implications of Ralph - 15-February-2000
• CGT after Ralph - the new regime - 28-January-2000
• CGT after Ralph- the new regime- Indicative solutions to the case study - 28-January-2000
• Small Business Roll-overs and Exceptions - 16-July-1999
• Small business rollovers and exemptions - 16-July-1999
• CGT the case study way: creative rollovers - 24-March-1999
• The Australian capital gains tax: rationale, review and reform - 01-July-1998
• Rolling the dice with CGT - 29-May-1998
• Rolling the dice with CGT - 29-May-1998
• CGT update including TLIP - 15-May-1998
• CGT update including TLIP - 15-May-1998
• Taxation compliance costs: some recent empirical work and international comparisons - 01-January-1998
• Small business CGT roll-over relief: is the packaging of qualifying conditions a gangrene-inducing tourniquet or a necessary bandage? - 01-October-1997
• Compliance costs and taxation impact statements - 01-January-1997
• Tax in review: rollover relief! - 01-June-1996