IDEAS home Printed from https://ideas.repec.org/h/elg/eechap/16414_2.html
   My bibliography  Save this book chapter

The impact of economic theory on capital gains tax reform proposals

In: Capital Gains Taxation

Author

Listed:
  • David White

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

Suggested Citation

  • David White, 2017. "The impact of economic theory on capital gains tax reform proposals," Chapters, in: Michael Littlewood & Craig Elliffe (ed.), Capital Gains Taxation, chapter 2, pages 30-80, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:16414_2
    as

    Download full text from publisher

    File URL: https://www.elgaronline.com/view/9781784716011.00010.xml
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Economics and Finance; Law - Academic;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:elg:eechap:16414_2. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Darrel McCalla (email available below). General contact details of provider: http://www.e-elgar.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.