Home | Databases | WorldLII | Search | Feedback Edited Legal Collections Data

"Index" [2017] ELECD 1075; in Littlewood, Michael; Elliffe, Craig (eds), "Capital Gains Taxation" (Edward Elgar Publishing, 2017) 403

Book Title: Capital Gains Taxation

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

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781784716011

Section Title: Index

Number of pages: 10

Extract:

Index
ability to pay 10, 48, 51, 66, 237, targeted range of assets 81­101
239­40 see also property; taxable
accretion tax theory 363­4 Australian property
accrual principle 174, 321­2, 363­4, Atkinson-Stiglizt theorem 75
374, 400­1 Auerbach, Alan 31, 33­4, 47, 50, 63,
see also tax basis 67­8, 78­9
administration 24­5, 89, 138, 164, Australia
167, 273, 342­3, 346­7, 360 basic design 12­21, 23, 32, 116­34
agricultural land 214, 232, 281­2 design problems 25, 26, 83­4,
aircraft 92, 247, 315 87­8, 134­8
anti-avoidance 23, 164, 253, 315, 359 history 2, 4, 113­16
bright-line test 93­4, 99, 110 income tax 2, 4, 7­8, 11, 113­16
GAARs see general anti-avoidance lessons 138­40
rules public tax reviews 71­4, 79,
residents and non-residents 185, 113­14
188­94, 325, 354, 361 treaty issues 101­4, 107, 133­4
SAARs see specific anti-avoidance Avi-Yonah, Reuven S 363­401
rules avoidance 22­4, 28, 205, 314, 361­2
shares 94, 180­1, 314 anti-avoidance see anti-avoidance
statutory and extra-statutory 23, arbitrage see tax arbitrage
393­7 black money 203, 217, 227
Asprey Review (Australia) 71­2, 113 lower rates of tax see under rates of
asset classes 15, 124­5, 176­7, tax
203­4, 212, 349­50, 358, 362, money laundering 223­4
373­4 tax shelters see tax shelter
business assets ...