From capital gains to tax administration, and everything in between: In honour of Professor Chris Evans

Kristin Hickman

Research output: Contribution to journalArticlepeer-review

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 languageEnglish (US)
Pages (from-to)269-277
Number of pages9
JournaleJournal of Tax Research
Volume16
Issue number2
StatePublished - Jan 1 2019

Keywords

  • Capital gains
  • Complexity
  • Compliance

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