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Articles on Capital gains tax

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Progressive in theory, regressive in practice: that’s how we tax income from savings

It would be a mistake to think that just because higher earners face higher tax rates, that's what they pay. When it comes to income from savings it's the other way around.
The losers from Labor’s capital gains tax policy aren’t all where you would expect them to be, whatever you expect. Shutterstock

Stranger than fiction. Who Labor’s capital gains tax changes will really hurt

At times we are told Labor's capital gains tax policy will hit mainly high earners. At other times, low earners. The truth, uncovered by our microsimulation model, tells us something about ourselves.
When public investment in a development like Sydney’s Northern Beaches Hospital boosts land values, who should reap those gains: the community or individual owners? NSW Premier's Office/AAP

Tax on ‘unearned gains’ is the missing piece of the affordable housing puzzle

Who is entitled to the increase in value created by planning approvals, new infrastructure, population growth or urban development? For John Stuart Mill, the answer would have been the community.
Mark Zuckerberg and Priscilla Chan are giving billions to charity through their donor-advised fund instead of a traditional foundation. Jeff Chiu/AP Photo

Donor-advised funds: Charities with benefits

As these tax-exempt vehicles transform philanthropy, they’re drawing more scrutiny. Will Congress or the Trump administration tinker with the rules that encouraged their rapid growth?
Many of the economists argued that the principle of the CGT discount is not a bad policy, however the level of the discount is generous and is open for abuse. Lukas Coch/AAP

Capital gains tax concession is too generous: economists poll

The Economics Society of Australia (ESA) Monash Forum polled economists on whether capital gains tax deductions for housing investment should be removed.

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