skip to main content

Past issues

Below you will find all issues of the eJournal of Tax Research. You can download the full edition of each issue or the individual articles.

2019 Volume 16, Number 2

PDF Full Edition - Volume 16, Number 2, 2019
PDF EditorialJohn Taylor and Binh Tran-Namp 266
PDF From capital gains to tax administration, and everything in between: in honour of Professor Chris EvansKristin Hickmanp 269
PDF Capital gains tax research: an initial synthesis of the literatureTheuns Steyn, Sharon Smulders, Karen Stark and Ilinza Penningp 278
PDF Tax practitioner judgements and client advocacy: the blurred boundary between capital gains vs. ordinary incomeJohn Hasseldine and Darius Fatemip 303
PDF Reforming Australia’s 50 per cent capital gains tax discount incrementally Brett Freudenberg and John Minasp 317
PDF Capital gains taxation in Canada, 1972-2017: evolution in a federal settingFrançois Vaillancourt and Anna Kerkhoffp 340
PDF New Zealand’s ‘experience’ with capital gains taxation and policy choice lessons from Australia Kerrie Sadiq and Adrian Sawyerp 362

2018 Volume 16, Number 1

2017 Volume 15, Number 3

2017 Volume 15, Number 2

2017 Volume 15, Number 1

2016 Volume 14, Number 3

2016 Volume 14, Number 2

2016 Volume 14, Number 1

2015 Volume 13, Number 3

2015 Volume 13, Number 2

2015 Volume 13, Number 1

2014 Volume 12, Number 2

2014 Volume 12, Number 1

2013 Volume 11, Number 3

2013 Volume 11, Number 2

2013 Volume 11, Number 1

2012 Volume 10, Number 3

2012 Volume 10, Number 2

2012 Volume 10, Number 1

2011 Volume 9, Number 3

2011 Volume 9, Number 2

2011 Volume 9, Number 1

2010 Volume 8, Number 2

2010 Volume 8, Number 1

2009 Volume 7, Number 2

2009 Volume 7, Number 1

2008 Volume 6, Number 2

2008 Volume 6, Number 1

2007 Volume 5, Number 2

2007 Volume 5, Number 1

2006 Volume 4, Number 2

2006 Volume 4, Number 1

2005 Volume 3, Number 2

2005 Volume 3, Number 1

2004 Volume 2, Number 2

2004 Volume 2, Number 1

2003 Volume 1, Number 2

2003 Volume 1, Number 1