Abstract
This Essay describes and connects the dots between three strands of scholarship-concerning capital gains taxation, tax compliance costs, and tax system complexity-produced by Professor Chris Evans over two decades.
Original language | English (US) |
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Pages (from-to) | 269-277 |
Number of pages | 9 |
Journal | eJournal of Tax Research |
Volume | 16 |
Issue number | 2 |
State | Published - Jan 1 2019 |
Keywords
- Capital gains
- Complexity
- Compliance