File(s) under permanent embargo
Data Choice in Capital Gains Realisation Response Studies – A Review
journal contribution
posted on 2023-05-18, 06:14 authored by Minas, JWThis 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.
History
Publication title
Journal of the Australasian Tax Teachers AssociationVolume
9Pagination
157-179ISSN
1832-911XDepartment/School
TSBEPublisher
Australasian Tax Teachers AssociationPlace of publication
AustraliaRights statement
Copyright 2014 UNSW Australian School of BusinessRepository Status
- Restricted