Friday December 13, 2019

A question of capital

Budget 2016 is looming, and now the pressure is building for the reform of capital taxes

22nd August, 2015
2
The 2016 Budget is just around the corner. Picture: iStock

A good tax is a tollbooth on business activity, a bad tax is a barrier to it. So are the capital taxes reasonable tolls, or barriers to activity?

We don’t have to contend with capital gains tax or capital acquisitions tax on a regular basis, but when we do, it hurts. Capital gains tax is a tax on gains from the sale or indeed the giving away of assets – property, shares and the like....

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