This article reviews the literature on the operating costs of taxing capital gains. The next two parts identify and review the evidence that exists about compliance costs (Part II) and administrative costs (Part III) of capital gains taxation. Part IV offers some thoughts on the reasons for the...

The paper reports on major empirical research into Australian compliance costs recently undertaken for the ATO. The research considers the total costs of taxpayer compliance with Federaltaxation in Australia in the 1994-95 year of income. It builds upon earlier research into incremental...