The impact of economic theory on capital gains tax reform proposals

David White

Chapter 2 in Capital Gains Taxation, 2017, pp 30-80 from Edward Elgar Publishing

Abstract: This chapter addresses the influence of economic theory (specifically the comprehensive income tax concept and optimal tax theory) on proposals to reform personal capital gains taxation in six countries, namely South Africa, Italy, the Netherlands, New Zealand, Australia and the United Kingdom. Keywords: capital gains tax; economic theory; comprehensive income concept; optimal tax theory

Keywords: Economics and Finance; Law - Academic (search for similar items in EconPapers)
Date: 2017
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