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"Evaluation of Whether the Australian Regime of Income Tax on Capital Gains Satisfies the Macro-Level Policy Objective of Horizontal Equity, An"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
"Taxation of Capital Gains: A Review of the Australian Perception"	(2005) 20 Australian Tax Forum 41	Australian Tax Forum	Australia	circa 2005			1
"The Australian Capital Gains Tax: Rationale, Review and Reform"	(1998) 14 (3) Australian Tax Forum 306	Australian Tax Forum	Australia	circa 1998			1
"Inflation and the Personal Tax Base: The Capital Gains Issue"	(1977) 25 Canadian Tax Journal 79	Canadian Tax Journal	Canada	circa 1977			1
"Capital Gains Taxation and Tax Reform"	(1989) 42 (3) National Tax Journal 391	National Tax Journal	United States	circa 1989			1
"Taxation without Realization: a Proposal for Accrual Taxation"	(1986) 134 University of Pennsylvania Law Review 1111	University of Pennsylvania Law Review	United States	circa 1986	HeinOnline / LexisNexis		1
"Inflation, Deferral and the Neutral Taxation of Capital Gains"	(1973) 26 (4) National Tax Journal 565	National Tax Journal	United States	circa 1973			1
"Source Rules, Trade and Income Taxes, and Electronic Commerce: Designing Rules for the Taxation of Cross-Border Income"	(2003) 33 (2) Economic Analysis and Policy 237	Economic Analysis and Policy		circa 2003			1
"International Tax: Current Issues"	(2001) 4 (3) Tax Specialist 114	Tax Specialist		circa 2001			1