{"product_id":"the-implications-of-capital-gains-tax-rate-preferences-atta-doctoral-series-vol-8-paperback","title":"The Implications of Capital Gains Tax Rate Preferences: Atta Doctoral Series, Vol. 8 - Paperback","description":"\u003cdiv\u003e\u003cp style=\"text-align: right;\"\u003e\u003ca href=\"https:\/\/reportcopyrightinfringement.com\/\" target=\"_blank\" rel=\"nofollow\"\u003e\u003cb\u003eReport copyright infringement\u003c\/b\u003e\u003c\/a\u003e\u003c\/p\u003e\u003c\/div\u003e\u003cp\u003eby \u003cb\u003eJohn Minas\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003e\u003cem\u003eThe Implications of Capital Gains Tax Rate Preferences\u003c\/em\u003e explores key aspects of one of the more controversial questions in tax policy what is the appropriate way to tax capital gains? The book examines whether the 50% Capital Gains Tax (CGT) discount for personal taxpayers in Australia has been successful in achieving its original objective of revenue neutrality. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cem\u003eThe Implications of Capital Gains Tax Rate Preferences\u003c\/em\u003e presents policy options and recommendations that are informed by in-depth interviews with CGT experts in Australia, Canada, and the United States, as well as by a quantitative study estimating the capital gains realisations response for personal taxpayers in Australia. It is proposed in the book that the CGT regime for personal taxpayers in Australia would be improved by taxing net capital gains at normal marginal tax rates, and by the introduction of an annual exempt amount for net capital gains. \u003cp\u003e\u003c\/p\u003e\u003cem\u003eThe Implications of Capital Gains Tax Rate Preferences\u003c\/em\u003e is the eighth volume in the Australasian Tax Teachers' Association (ATTA) Doctoral Series.\u003ch3\u003eAuthor Biography\u003c\/h3\u003e\u003cp\u003eJohn Minas, \u003cem\u003eSenior Lecturer, University of Tasmania\u003c\/em\u003e\u003cbr\u003e\u003c\/p\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 260\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 0.7 x 9.1 x 6.5 IN\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e April 24, 2020\u003c\/div\u003e\n            ","brand":"BooksCloud","offers":[{"title":"Default Title","offer_id":54688907100435,"sku":"9780190324377","price":176.11,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0965\/6300\/3667\/files\/iKI3JRuTxt9780190324377.webp?v=1788976825","url":"https:\/\/finduslaw.com\/products\/the-implications-of-capital-gains-tax-rate-preferences-atta-doctoral-series-vol-8-paperback","provider":"FindUSlaw Bookstore","version":"1.0","type":"link"}