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Data Choice in Capital Gains Realisation Response Studies A Review


Minas, JW, Data Choice in Capital Gains Realisation Response Studies - A Review, Journal of the Australasian Tax Teachers Association, 9, (1) pp. 157-179. ISSN 1832-911X (2014) [Refereed Article]

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Copyright 2014 UNSW Australian School of Business

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This article reviews the literature from the United States on capital gains realisation response studies. The studies reviewed use the econometric technique of regression analysis to estimate the responsiveness of capital gains realisations to tax rates, and this is reported as an elasticity point estimate. The literature review reveals that the use of cross-sectional tax return data for only one tax year is the least preferred of three data types considered. In concluding, the article considers the implications of the reviewed literature for a forthcoming Australian study on capital gains realisation response.

Item Details

Item Type:Refereed Article
Research Division:Law and Legal Studies
Research Group:Commercial law
Research Field:Taxation law
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in the information and computing sciences
UTAS Author:Minas, JW (Dr John Minas)
ID Code:97712
Year Published:2014
Deposited By:TSBE
Deposited On:2015-01-09
Last Modified:2017-12-12

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