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dc.contributor.authorMinas, John
dc.date.accessioned2019-03-01T05:42:23Z
dc.date.available2019-03-01T05:42:23Z
dc.date.issued2014
dc.identifier.issn1832-911X
dc.identifier.urihttp://hdl.handle.net/10072/173616
dc.description.abstractThis 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.
dc.description.peerreviewedYes
dc.languageEnglish
dc.publisherAustralasian Tax Teachers Association
dc.publisher.urihttps://heinonline.org/HOL/Page?handle=hein.journals/jautta9&id=161&collection=journals&index=
dc.relation.ispartofpagefrom157
dc.relation.ispartofpageto179
dc.relation.ispartofissue1
dc.relation.ispartofjournalJournal of the Australasian Tax Teachers Association
dc.relation.ispartofvolume9
dc.subject.fieldofresearchTaxation Law
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode180125
dc.subject.fieldofresearchcode1801
dc.titleData Choice in Capital Gains Realisation Response Studies - A Review
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionPublished
gro.rights.copyright© 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.
gro.hasfulltextFull Text
gro.griffith.authorMinas, John W.


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