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Capital gains

- eg, capital gains tax; dual income taxes

- see also Assets; Land; Personal income

Associate Professor Miranda Stewart Statement of Reform Priorities
Miranda Stewart (September 2011).  Miranda Stewart's statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.

Submission on removing tax barriers impeding the use of Special Disability Trusts
Trustee Corporations Association of Australia (23 August 2011).  Submissions explaining how removing tax barriers would improve the attractiveness of Special Disability Trusts.

Submissions on a Capital Gains Tax exemption for Special Disability Trusts
Carers Australia (23 August 2011).  This submission outlines how removing income tax impediments would increase the number of special disability trusts being utilised.

The Very Rich and the Tax Code (USA)
Roberton Williams, Tax Policy Centre (19 May 2011).  Roberton Williams, Senior Fellow at the Urban-Brookings Tax Policy Center, talks about the historically low tax rates currently paid by the richest U.S. taxpayers, why taxing the rich by itself won’t bridge the budget gap, and why raising taxes on capital gains is a complicated policy option.

Summary of ACOSS proposals, Henry Review recommendations
Australian Council of Social Service (5 Apr 2011).  This is a brief summary of the Henry Review’s key tax reform proposals and compares them with those advanced by ACOSS, and the Government’s response.

Progressive Tax Reform: Reform of the Personal Income Tax System
Australian Council of Social Service (November 2009).  This report advocates strengthening the personal income tax system in order to achieve progressive tax reform. It covers topics such as personal income tax rates, consumption taxes, company income taxes, taxation and saving, taxation and the transfer system.

The Case for Restoring Capital Gains Tax Neutrality
Ian McAuley, University of Canberra and Centre for Policy Development (May 2009).  Argues the current systme of taxing capital gains is inefficient and equitable, and discusses possible reforms.

Tax Equity: Reforming Capital Gains Taxation in Australia
David Ingles, Australia Institute (April 2009).  Discusses the concessional taxation treatment of capital gains and possibilities for reform.