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  • Data Choice in Capital Gains Realisation Response Studies - A Review

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    MinasPUB771.pdf (1.577Mb)
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    Version of Record (VoR)
    Author(s)
    Minas, John
    Griffith University Author(s)
    Minas, John W.
    Year published
    2014
    Metadata
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    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.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.
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    Journal Title
    Journal of the Australasian Tax Teachers Association
    Volume
    9
    Issue
    1
    Publisher URI
    https://heinonline.org/HOL/Page?handle=hein.journals/jautta9&id=161&collection=journals&index=
    Copyright Statement
    © 2014 Australasian Tax Teachers Association (ATTA). The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
    Subject
    Taxation law
    Publication URI
    http://hdl.handle.net/10072/173616
    Collection
    • Journal articles

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