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) |
|---|---|
| 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
