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Are capital gains equitably taxed in Australia?


Marketed By :  LAP LAMBERT Academic Publishing   Sold By :  Kamal Books International  
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  • Product Description

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 legislatively-mandated consequentialist approach to statutory interpretation.

Product Specifications
SKU :COC24170
AuthorMaheswaran Sridaran
Number of Pages300
Publishing Year9/16/2012
Edition1 st
Book TypeTaxation & duties law
Country of ManufactureIndia
Product BrandLAP LAMBERT Academic Publishing
Product Packaging InfoBox
In The Box1 Piece
Product First Available On ClickOnCare.com2015-07-28 00:00:00