The latest issue of the eJournal of Tax Research (eJTR) has now been published. This issue is a special issue on the Prato Comparative Capital Gains Tax Conference in honour of Professor Chris Evans who was instrumental in establishing the eJournal in 2003.
Articles in the issue include:
- Editorial – John Taylor and Binh Tran-Nam
- From capital gains to tax administration, and everything in between: in honour of Professor Chris Evans – Kristin Hickman
- Capital gains tax research: an initial synthesis of the literature – Theuns Steyn, Sharon Smulders, Karen Stark and Ilinza Penning
- Tax practitioner judgements and client advocacy: the blurred boundary between capital gains vs ordinary income – John Hasseldine and Darius Fatemi
- Reforming Australia’s 50 per cent capital gains tax discount incrementally – Brett Freudenberg and John Minas
- Capital gains taxation in Canada, 1972-2017: evolution in a federal setting – François Vaillancourt and Anna Kerkhoff
- New Zealand’s ‘experience’ with capital gains taxation and policy choice lessons from Australia – Kerrie Sadiq and Adrian Sawyer
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