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White, David --- "The impact of economic theory on capital gains tax reform proposals" [2017] ELECD 1064; in Littlewood, Michael; Elliffe, Craig (eds), "Capital Gains Taxation" (Edward Elgar Publishing, 2017) 30

Book Title: Capital Gains Taxation

Editor(s): Littlewood, Michael; Elliffe, Craig

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781784716011

Section: Chapter 2

Section Title: The impact of economic theory on capital gains tax reform proposals

Author(s): White, David

Number of pages: 51

Abstract/Description:

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