000			01438nab a2200265 c 4500
999			_c142381 _d142381
003			ES-MaIEF
005			20220819103502.0
007			ta
008			200820t2020 at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aMinas, John _957805
245			_aAustralia’s 50% CGT discount _bpolicy oversight? _c John Minas and Brett Freudenberg
260			_c2020
500			_aResumen.
520			_aSince 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.
650		4	_aIMPUESTO SOBRE LAS RENTAS DEL CAPITAL _948597
650		4	_aPLUSVALIAS _943197
650		4	_aRENDIMIENTOS DE CAPITAL _948255
650		4	_950788 _aIMPUESTOS
650		4	_947847 _aAUSTRALIA
700	1		_aFreudenberg, Brett _950381
773	0		_9162363 _oOP 1867/2020/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 35, n. 1, 2020, p. 88-107
942			_cART