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Data Choice in Capital Gains Realisation Response Studies – A Review
Citation
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 Statement
Copyright 2014 UNSW Australian School of Business
Official URL: https://www.business.unsw.edu.au/about/schools/tax...
Abstract
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: | 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 |
| Downloads: | 0 |
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