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The impact of economic theory on capital gains tax reform proposals

In: Capital Gains Taxation

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  • 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
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    Keywords

    Economics and Finance; Law - Academic;

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