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"Australia's Capital Gains Tax Discount: More Certain, Equitable And Durable?"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Wills v Petroulias	[2003] NSWCA 286; 204 ALR 162; (2003) 58 NSWLR 598; 54 ATR 529	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	3 Oct 2003	AustLII		17
"Understanding the New Venture Capital Concessions"	(2003) 7 Tax Specialist 3	Tax Specialist		circa 2003			1
"Taxing Capital Gains: One Step Forwards or Two Steps Back?"	(2002) 5 Journal of Australian Taxation 114	Journal of Australian Taxation	Australia	circa 2002	AustLII		4
"Tax Reform and Tax Simplicity: A New and Simpler Tax System"	(2000) 23 University of New South Wales Law Journal 241	University of New South Wales Law Journal	Australia	circa 2000	AustLII		3
"Savings, Investment, Productivity and Economic Growth of Australia 1861 – 1990: Some Explorations"	(2000) 76 (232) Economic Record 55	Economic Record		circa 2000			1
"Capital Gains Tax – The Unprincipled Tax?"	(1999) 5 British Tax Review 387	British Tax Review	United Kingdom	circa 1999	Westlaw		5
"Tax Policy and Human Capital Formation"	(1998) 88 American Economic Review 293	American Economic Review	United States	circa 1998			1
"Taxes, Uncertainty and Human Capital"	(1998) 88 American Economic Review 289	American Economic Review	United States	circa 1998			1
"Does Social Capital Have an Economic Payoff? A Cross Country Investigation"	(1997) 112 Quarterly Journal of Economics 1251	Quarterly Journal of Economics	United States	circa 1997			2
"Cultural Foundations of Taxpayer Attitudes to Voluntary Compliance"	(1997) 13 Australian Tax Forum 311	Australian Tax Forum	Australia	circa 1997			4
"Tax Reform of the Century – the Swedish Experiment"	(1996) 49 National Tax Journal 643	National Tax Journal	United States	circa 1996			2
"Professional Opinions About Tax Policy: 1994 and 1934"	(1995) 48 National Tax Journal 121	National Tax Journal	United States	circa 1995			1
"The Public and the Publicans Talk Taxes"	(1995) 36 National Tax Journal 221	National Tax Journal	United States	circa 1995			1
"The Implications for Tax Policy of Uncertainty about Labor-Supply and Savings Responses"	(1995) 48 National Tax Journal 429	National Tax Journal	United States	circa 1995			1
"Taxation and Risk Taking: A General Equilibrium Perspective"	(1994) 47 National Tax Journal 789	National Tax Journal	United States	circa 1994			1
"Measuring Permanent Responses to Capital Gains Tax Changes in Panel Data"	(1994) 84 American Economic Review 794	American Economic Review	United States	circa 1994			1
"The Benefit Theory of Taxation"	(1994) 11 Australian Tax Forum 397	Australian Tax Forum	Australia	circa 1994			3
"Microeconomic Reform and Tax Simplification"	(1993) 10 Australian Tax Forum 461	Australian Tax Forum	Australia	circa 1993			2
"The Case for a Capital Gains Preference"	(1993) 48 Tax Law Review 319	Tax Law Review	United States	circa 1993	HeinOnline / Westlaw		4
"Alignment of Taxable Income with Accounting Profit"	(1993) 10 Australian Tax Forum 475	Australian Tax Forum	Australia	circa 1993			2
"On the Design and Reform of Capital Gains Taxation"	(1992) 82 American Economic Review 263	American Economic Review	United States	circa 1992			1
"Tax Compliance: An Investigation of the Key Features"	(1988) 9 Journal of the American Taxation Association 84	Journal of the American Taxation Association		circa 1988			1
"Neutral Taxation of Capital Income: An Achievable Goal?"	(1985) 48 Law and Contemporary Problems 77	Law and Contemporary Problems	United States	circa 1985	HeinOnline / LexisNexis		1
(1984) 1 (2) Australian Tax Forum 148	(1984) 1 (2) Australian Tax Forum 148	Australian Tax Forum	Australia	circa 1984			1
"Capital Gains and Income Tax Design Alternatives"	(1984) 1 (2) Australian Tax Forum 185	Australian Tax Forum	Australia	circa 1984			1
"Structural issues in the taxation of capital gains"	(1984) 1 (2) Australian Tax Forum 164	Australian Tax Forum	Australia	circa 1984			1
"Fair and Square Taxation in Australia"	(1984) 19 Taxation in Australia 570	Taxation in Australia	Australia	circa 1984			2
"Realizing Appreciation Without Sale: Accrual Taxation of Capital Gains on Marketable Securities"	(1982) 34 Stanford Law Review 857	Stanford Law Review	United States	circa 1982	HeinOnline / LexisNexis		2
"Tax Policies for the 1980s"	(1980) 11 Tax Notes 1195	Tax Notes	United States	circa 1980			1
"Issues in the Taxation of Capital Income in the United States"	(1980) 70 American Economic Review 164	American Economic Review	United States	circa 1980			1
"Tax reform and simplification"	(1974) 29 University of Miami Law Review 1	University of Miami Law Review	United States	circa 1974	HeinOnline / LexisNexis		2
"An Evaluation of the Report"	(1967) 15 Canadian Tax Journal 349	Canadian Tax Journal	Canada	circa 1967			1
"CGT – An Issue That Never Dies"	(1955) 3 (3) Canadian Tax Journal 164	Canadian Tax Journal	Canada	circa 1955			1
"Proportional Income Taxation and Risk Taking"	[1944] Quarterly Journal of Economics 388	Quarterly Journal of Economics	United States	circa 1944			1
Nicol v Ames	173 US 509; 43 L Ed 786; 19 SCt 522; 43 L Ed 783	United States Supreme Court	United States	3 Apr 1899	WorldLII		43
"What Happens when you Tax the Rich? Evidence From Executive Compensation"	108 Journal of Political Economy 352	Journal of Political Economy	United States				1