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Title: | THE POLEMICS OF A CAPITAL GAINS TAX ON REAL PROPERTY IN SINGAPORE | Authors: | CHAN YOKE FOONG JOAN | Issue Date: | 1990 | Citation: | CHAN YOKE FOONG JOAN (1990). THE POLEMICS OF A CAPITAL GAINS TAX ON REAL PROPERTY IN SINGAPORE. ScholarBank@NUS Repository. | Abstract: | It is worth noting that the archetypal flaw of income taxation has created a major industry of tax avoidance. Since capital gains, along with dividends, interest and conventional profits constitute one major form of return on investment, there can be little argument that the tax favoured status of capital gains has contributed to major problem of inequity. It is felt that equity can never be achieved unless all the various shapes and forms which economic gains may take are taxed substantially on a uniform basis. It is the purview of this dissertation to examine the above and related issues. Areas covered include a deliberation on the polemics of a CGT, the problems associated with taxing capital gains and the likely impact of such a tax. The dissertation also climax with a proposal for Singapore. | URI: | https://scholarbank.nus.edu.sg/handle/10635/164746 |
Appears in Collections: | Bachelor's Theses |
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