Published on 01 Jul 04
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
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.
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