This how is forex taxed in australia does not cite any sources. Tax policy is the choice by a government as to what taxes to levy, in what amounts, and on whom.
It has both microeconomic and macroeconomic aspects. The reason for such focus is economic efficiency as advisor to the Stuart King of England Richard Petty had noted that the government does not want to kill the goose that lays the golden egg. Paradigmatic efficient taxes are those that are either nondistortionary or lump sum. The implementation of tax policy has always been a tricky business. This tax-related article is a stub.