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The Australian capital gains tax: rationale, review and reform


External forces and internal pressures impose fresh challenges for the provisions of CGT that continue to impose high costs of compliance on taxpayers and high administration costs on the ATO. These high operating costs combine with an ostensibly low revenue yield to present its critics with the renewed opportunity to call for its abolition. Such calls need to be resisted in order to maintain the underlying integrity of the Australian tax system, says the author.

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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