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The impact of tax rate changes on capital gains realisations: Evidence from Australia


Minas, J and Lim, Y and Evans, C, The impact of tax rate changes on capital gains realisations: Evidence from Australia, Australian Tax Forum, 33, (4) pp. 635-666. ISSN 0812-695X (2018) [Refereed Article]

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Australia experienced a major reduction to the rate at which capital gains are taxed on the introduction of the ‘50% CGT discount’ in the 1999–2000 fiscal year. Claims made at the time of this effective capital gains tax (CGT) rate reduction suggested it would lead to increased realisations as well as an increase in tax revenue. Using time series data from 1988–89 to 2014–15 we estimate the capital gains realisations response for Australian personal taxpayers. Our elasticity point estimates imply overall revenue losses from the introduction of the CGT discount.

Item Details

Item Type:Refereed Article
Keywords:capital gains tax, capital losses, taxpayer compliance, taxation--rates
Research Division:Law and Legal Studies
Research Group:Commercial law
Research Field:Taxation law
Objective Division:Law, Politics and Community Services
Objective Group:Justice and the law
Objective Field:Law reform
UTAS Author:Minas, J (Dr John Minas)
ID Code:129338
Year Published:2018
Deposited By:TSBE
Deposited On:2018-11-24
Last Modified:2019-03-18

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