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Taxation of capital gains and horizontal equity a review of the australian perception Maheswaran Sridaran

Material type: Article

ArticlePublisher: 2005Subject(s): PLUSVALIAS

In: Australian Tax Forum : a journal of Taxation Policy, Law and Reform v. 20, n. 1, 2005, p. 41-100

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	OP 1867/2005/1-2 (Browse shelf)	Available		OP 1867/2005/1-2

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Previous	OP 1867/2004/4-1 Characterising derivative - based loan arrangements	OP 1867/2004/4-2 Interpreting privative clauses	OP 1867/2005/1-1 Are asset revaluation reserve distributions " ordinary income " for discretionary beneficiaries ?	OP 1867/2005/1-2 Taxation of capital gains and horizontal equity	OP 1867/2005/1-3 The increasing divergence between accounting practice and taxation law	OP 1867/2005/1-4 An international comparison of marginal effective tax rates on labour use	OP 1867/2005/2 Taxpayer beliefs and views	Next

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