Are capital gains equitably taxed in Australia?: A study which concludes that it is reasonable to expect that capital gains are ,Used

Are capital gains equitably taxed in Australia?: A study which concludes that it is reasonable to expect that capital gains are ,Used

In Stock
SKU: DADAX3659195480
Brand: LAP Lambert Academic Publishing
$131.65 $188.07
Save $56.42
Quantity
Add to wishlist
Add to compare

Processing time: 1-3 days

US Orders Ships in: 3-5 days

International Orders Ships in: 8-12 days

Return Policy: 15-days return on defective items

Payment Option
Payment Methods

Help

If you have any questions, you are always welcome to contact us. We'll get back to you as soon as possible, withing 24 hours on weekdays.

Customer service

All questions about your order, return and delivery must be sent to our customer service team by e-mail at yourstore@yourdomain.com

Sale & Press

If you are interested in selling our products, need more information about our brand or wish to make a collaboration, please contact us at press@yourdomain.com

This is a study on whether the Australian regime of income tax on capital gains causes widespread violation of horizontal equity. The study concludes that such violation does occur, and that there is reason to expect such violation to be widespread. That conclusion is reached through an analysis of case studies, and through a review of the processes employed to enact and administer the laws imposing income tax on capital gains. The study recognises that horizontal equity is just one among many policy objectives that a tax measure such as the income tax on capital gains must satisfy, and therefore concedes that there may be situations where a violation of horizontal equity may inevitably occur due to the need to satisfy another policy objective that is inconsistent with horizontal equity. At the conclusion of the study, recommendations are formulated to ensure the occurrence of such violations of horizontal equity is reduced. Those recommendations include a legislativelymandated consequentialist approach to statutory interpretation.

⚠️ WARNING (California Proposition 65):

This product may contain chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm.

For more information, please visit www.P65Warnings.ca.gov.

Recently Viewed