Minas, John
Australia’s 50% CGT discount policy oversight? / John Minas and Brett Freudenberg .-- , 2020
Resumen.
Since its enactment in 1999–2000, the 50% capital gains tax (CGT) discount has become an entrenched feature of the Australian tax system. This article critically evaluates the policy basis and evidence for the 50% CGT discount and is, in part, concerned with whether there is an overall justification for the preference. It is argued that the justifications made by policymakers in favour of the CGT discount, at the time of its enactment, lacked sound tax policy foundations. It follows that the case for the CGT discount continuing in its current form is diminished.
IMPUESTO SOBRE LAS RENTAS DEL CAPITAL
PLUSVALIAS
RENDIMIENTOS DE CAPITAL
IMPUESTOS
AUSTRALIA
Freudenberg, Brett
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 35, n. 1, 2020, p. 88-107
Australia’s 50% CGT discount policy oversight? / John Minas and Brett Freudenberg .-- , 2020
Resumen.
Since its enactment in 1999–2000, the 50% capital gains tax (CGT) discount has become an entrenched feature of the Australian tax system. This article critically evaluates the policy basis and evidence for the 50% CGT discount and is, in part, concerned with whether there is an overall justification for the preference. It is argued that the justifications made by policymakers in favour of the CGT discount, at the time of its enactment, lacked sound tax policy foundations. It follows that the case for the CGT discount continuing in its current form is diminished.
IMPUESTO SOBRE LAS RENTAS DEL CAPITAL
PLUSVALIAS
RENDIMIENTOS DE CAPITAL
IMPUESTOS
AUSTRALIA
Freudenberg, Brett
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 35, n. 1, 2020, p. 88-107