From Capital Gains to Tax Administration, and Everything In Between: In Honour of Professor Chris Evans
eJournal of Tax Research, Vol. 16, No. 2, p. 269-277 (2019)
9 Pages Posted: 13 Jun 2019
Date Written: May 30, 2019
Written for a symposium honoring the work of Prof. Chris Evans of the University of New South Wales School of Taxation & Business Law, this essay describes and connects the dots among three strands of scholarship — concerning capital gains taxation, tax compliance costs, and tax system complexity — produced by Prof. Evans over two decades.
Keywords: capital gains taxation, tax compliance costs, tax complexity
JEL Classification: K34
Suggested Citation: Suggested Citation