Reforming capital gains tax : the myths and reality behind Australia's most misunderstood tax [book]

Author: Stephen Kirchner, Centre for Independent Studies

"Argues for further reform of capital gains tax, building on the approach taken by the Ralph reforms a decade ago. Reform options include a flat tax rate for capital gains, the abolition of minimum holding periods for concessional tax treatment, and the reinstatement of the indexation of capital gains for inflation." - page 2.

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Available in journal collection @ Centre for Independent Studies (Australia). CIS Policy Monograph; No 103 (November 2009)